Document ID: chunk:federal_register_of_legislation:C2010C00644:clause:3_9
Version: federal_register_of_legislation:C2010C00644
Segment Type: clause
Provision Reference: sch 3 cl 9
Character Range: 12290–12905

9  Application

(1) The amendments made by this Schedule have the same application as they would if they had been part of Division 6D of Part III of the Income Tax Assessment Act 1936 when that Division was originally inserted in that Act by item 2 of Schedule 1 to the A New Tax System (Closely Held Trusts) Act 1999.

(2) To avoid doubt, the Commissioner may, at any time after the commencement of this Schedule, under paragraph 102UH(b) of the Income Tax Assessment Act 1936 as amended by this Schedule, allow a further period in respect of a year of income that ended before the commencement of this Schedule.