Document ID: chunk:federal_register_of_legislation:C2004A02157:body:0:p2
Version: federal_register_of_legislation:C2004A02157
Segment Type: other
Provision Reference: 
Character Range: 2357–5092

whether before or after the commencement of the Income Tax Assessment Amendment Act 1978;
     (d) section 6 of the Income Tax Assessment Amendment Act 1977 were amended by omitting sub-section (2) and substituting the following sub-section:
     '(2) Section 36a of the Principal Act is amended by adding at the end thereof the following sub-section:
     "(5) A notice for the purposes of sub-section (2) given on or after 24 May 1977 in respect of a change in the ownership of, or in the interests of persons in, property, being a chose in action, does not have any effect unless the persons giving the notice establish to the satisfaction of the Commissioner that the change in ownership or interests occurred before that date.".';
     (e) section 36a of this Act, as in force immediately after the commencement of the Income Tax Assessment Amendment Act (No. 4) 1979, were amended by omitting sub-sections (6) and (7) and substituting the following sub-section:
    '(6) Notwithstanding sub-section (2), a notice for the purposes of that sub-section does not have any effect to the extent to which the notice is in respect of a change (whether occurring before or after the commencement of the Income Tax Assessment Amendment Act (No. 4) 1979) in the ownership of, or in the interests of persons in, property—
          (a) that is not a chose in action;
          (b) the value of which for the purposes of section 36 is determined by the Commissioner under sub-section (9) of that section; and
          (c) the value of which determined under sub-section (9) of that section is less than or equal to the value of the property applicable in accordance with sub-section (2) of this section.';
     (f) section 52a of this Act, as in force immediately after the commencement of the Income Tax Assessment Amendment Act (No. 4) 1979, were amended by omitting ', after 7 April 1978,' from sub-section (1) and from paragraph (a) of sub-section (2);
     (g) section 52a of this Act, as in force immediately after the commencement of the Income Tax Assessment Amendment Act (No. 4) 1979, were amended by omitting 'after 24 September 1978 and' from paragraph (a) of sub-section (2a) and from sub-paragraph (i) of paragraph (a) of sub-section (2b);
     (h) section 52a of this Act, as in force immediately after the commencement of the Income Tax Assessment Amendment Act (No. 4) 1979, and as taken to be amended by paragraphs (f) and (g) of this sub-section, were applicable in relation to property purchased or acquired at any time, whether before or after the commencement of the Income Tax Assessment Amendment Act 1978;
     (j) section 82kh of this Act, as in force immediately after the commencement of the Income Tax Assessment