Document ID: chunk:federal_register_of_legislation:C2010C00673:body:0:p75
Version: federal_register_of_legislation:C2010C00673
Segment Type: other
Provision Reference: 
Character Range: 185784–188210

income, where the payment is made on or after 1
July 1994.
  (4) Part IIB of the amended Act (see item 11) applies to the
crediting, applying or refunding of any income tax crediting
amount where:
  (a) the income tax crediting amount relates to income tax
payable for the 1993-94 year of income or any later year of
income; and
  (b) the crediting, applying or refunding takes place on or
after 1 July 1994.
However, if interest would be payable under that Part in
respect of any period before 1 July 1994, the interest is not
payable in respect of that period.
  (5) Subsection 9(1A) (see item 13) and section 11 (see item
20) of the amended Act apply to any decision made on or after 1
July 1994 in relation to an assessment in respect of income of
any year of income.
Note: Because of subitem (1), the amendment broadening the
definition of "decision to which this Act applies" made by item
4 only applies from the 1993-94 year of income. Subsection
9(1A) and section 11 of the amended Act will therefore apply
not only to those decisions, but also to decisions covered by
the narrower definition of the term for years of income before
1993-94.
  (6) The amendments made by items 16 and 17 apply to interest
that becomes payable on or after 1 July 1994 in respect of
relevant tax that relates to the 1993-94 year of income or any
later year of income.
  (7) The amendment made by item 18 applies to interest in
respect of periods beginning on or after 1 July 1994, or in
respect of periods to the extent that they continue after 30
June 1994.
  (8) Part IIIA of the amended Act (see item 22) applies to the
remission, refund or crediting of an amount paid in relation to
a tax, a debt, interest, an amount or an instalment payable for
the 1993-94 year of income or for any later year of income,
where the remission, refund or crediting takes place on or
after 1 July 1994. However, if interest would be payable under
that Part in respect of any period before 1 July 1994, the
interest is not payable in respect of that period.
  (9) Part IIIB (see item 22) and section 13 (see item 24) of
the amended Act apply to interest that becomes payable on or
after 1 July 1994.
  (10) The amendments made by items 26 to 32, 37, 38 and 42 to
45 apply to interest payable in respect of periods beginning on
or after 1 July 1994, or in respect of periods to the extent
that they continue after 30 June 1994.
  (11) The amendments made