Document ID: chunk:federal_register_of_legislation:C2004A04141:body:0:p7
Version: federal_register_of_legislation:C2004A04141
Segment Type: other
Provision Reference: 
Character Range: 18263–21275

(1) For the purposes of the Income Tax Assessment Act 1936, where a decision of the Board under this Part is revoked or set aside in accordance with section 39s of this Act or section 43 of the Administrative Appeals Tribunal Act 1975, the decision is taken to have never been made.

"(2) Subject to subsection (1), for the purposes of the Income Tax Assessment Act 1936, where a decision of the Board under this Part is varied in accordance with section 39s of this Act or section 43 of the Administrative Appeals Tribunal Act 1975, the decision is taken to have been originally made as varied.

"(3) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment at any time for the purpose of giving effect to this section.".

Advances in respect of subsidies

  18. Section 42 of the Principal Act is amended:

    (a)     by omitting "a researcher" (wherever occurring) and substituting "an eligible recipient";

    (b)     by omitting "the researcher" (wherever occurring) and substituting "the eligible recipient";

  (c)     by adding at the end the following subsection:

      "(7) In this section:

     'eligible recipient' means:

      (a)     a researcher; or

      (b)     an Australian government body.".

Annual report

  19. Section 46 of the Principal Act is amended:

    (a)     by omitting from paragraph (2) (a) "and national interest grant agreements" and substituting ", national interest agreements and national procurement development program agreements";

    (b)    by omitting subparagraph (2) (b) (i) and substituting the following subparagraph:

         "(i) the name of each party to the agreement (other than the Commonwealth);";

    (c)     by omitting from subparagraph (2) (b) (v) "or a national interest agreement" and substituting ", a national interest agreement or a national procurement development program agreement";

    (d)    by inserting in paragraph (2) (c) "or Australian government body" after "researcher" (wherever occurring).

Application of amendments—review of decisions

20. Sections 39s, 39t, 39u and 39v of the Principal Act as amended by this Act apply in relation to decisions made on or after the date of commencement of this section.

                   PART 3—AMENDMENT OF THE NATIONAL MEASUREMENT ACT 1960

Principal Act

21. In this Part, "Principal Act" means the National Measurement Act 19602.

Interpretation

22. Section 3 of the Principal Act is amended by omitting from subsection (1) the definition of "Australian legal unit of measurement" and substituting the following definition:

"'Australian legal unit of measurement' means:

     (a)     a unit of measurement prescribed for the purposes of subsection 7a (1); or

     (b)     a combination made in accordance with guidelines issued by the Commission of such prescribed units of measurement; or

     (c)     a combination made in accordance with guidelines issued by the Commission of a prefix prescribed for the purposes of subsection 7a