Document ID: chunk:federal_register_of_legislation:C2004A02159:body:0:p19
Version: federal_register_of_legislation:C2004A02159
Segment Type: other
Provision Reference: 
Character Range: 43006–45606

to the amount that was deemed to be substituted for a relevant amount by the application of this section in relation to the year of income that last preceded the relevant year of income shall, in a case where, in relation to the year of income that last preceded the relevant year of income, an amount was deemed by sub-section (3) to be substituted for that relevant amount and an amount was also deemed by sub-section (3a) to be substituted for that relevant amount, be read as a reference to the amount that was deemed by sub-section (3) to be substituted for that relevant amount."; and
     (b) by omitting "1979" from the definition of "relevant year of income "in sub-section (5) and substituting "1980".

Powers of Board
22. Section 193 of the Principal Act is amended by inserting in paragraph (b) of sub-section (2) "or the day upon which the assessment is made in which the rebate is wholly or partly disallowed, as the case may be" after "rebate is made".

Amount of provisional tax
23. (1) Section 221yc of the Principal Act is amended by omitting sub-sections (1b), (1c) and (1d).
(2) The amendment made by sub-section (1) applies in relation to the ascertainment of provisional tax payable in respect of income of the year of income that commenced on 1 July 1979 and in respect of income of all subsequent years of income.

Additional tax in certain cases
24. Section 226 of the Principal Act is amended—
     (a) by omitting from sub-section (2) "or includes" and substituting "includes"; and
     (b) by inserting in sub-section (2) "or, in relation to a claim to be entitled to a rebate under section 23ab, 79a, 79b, 159j, 159k or 159l, includes in his return information that is false in any particular" after "actually incurred by him".

General concessional rebates for financial year 1979-80
25. For the purposes of the application of sub-section 159n(2) of the Income Tax Assessment Act 1936 in ascertaining the amount of any rebate of tax to which a taxpayer is entitled under that sub-section in his assessment in respect of income of the year of income that commenced on 1 July 1979, that sub-section shall have effect as if the reference in that sub-section to 32 were a reference to 33.07.

Rebate in respect of payments received in lieu of annual leave or long service leave-financial year 1979-80
26. For the purposes of the application of section 160aa of the Income Tax Assessment Act 1936 in ascertaining the amount of any rebate of tax to which a taxpayer is entitled under that section in his assessment in respect of income of the year of income that commenced on