Document ID: chunk:federal_register_of_legislation:C2010C00673:body:0:p74
Version: federal_register_of_legislation:C2010C00673
Segment Type: other
Provision Reference: 
Character Range: 183224–186001

substitute "the regulations for the purposes of this
subsection".
  36. Subsection 49(3):
Omit the subsection.
  Division 4 - Training Guarantee (Administration) Act 1990
  37. Subsection 75(2):
Omit the words after "reference to", substitute "such annual
rate or rates as are provided for by section 214A of the Income
Tax Assessment Act 1936, less 4 percentage points".
  38. Subsection 75(3):
Omit the subsection.
       Division 5 - Australian Capital Territory Taxation
                  (Administration) Act 1969
  39. Paragraph 5A(1)(e):
After "Overpayments" insert "and Early Payments".
         Division 6 - Freedom of Information Act 1982
  40. Schedule 3:
Omit "Taxation (Interest on Overpayments) Act 1983", substitute
"Taxation (Interest on Overpayments and Early Payments) Act
1983".
   Division 7 - Pay-roll Tax (Territories) Assessment Act 1971
  41. Paragraph 5A(1)(e):
After "Overpayments" insert "and Early Payments".
  Division 8 - Petroleum Resource Rent Tax Assessment Act 1987
  42. Paragraph 65(4)(b):
Omit the paragraph, substitute:
  "(b) at such annual rate or rates as are provided for by
section 214A of the Income Tax Assessment Act 1936, less 4
percentage points.".
  43. Subsection 65(7):
Omit the subsection.
         Division 9 - Swimming Pools Tax Refund Act 1992
  44. Subsection 5(4):
After "Overpayments" insert "and Early Payments".
  45. Subsection 6(3):
After "Overpayments" insert "and Early Payments".
            PART 4 - APPLICATION AND TRANSITIONAL
  46. Application
  (1) The amendment made by item 4 applies to any decision made
on or after 1 July 1994 in relation to an assessment in respect
of income of the 1993-94 year of income or any later year of
income.
  (2) The first regulation made for the purposes of paragraph
3A(1)(b) or (2)(b) of the amended Act (see item 10) has effect
in relation to the making of any decision, or the applying of
any income tax crediting amount, as mentioned in subsection
3A(1) or (2) of that Act where:
  (a) the decision is made on or after 1 July 1994 and relates
to an assessment in respect of income of any year of income; or

  (b) the applying of the income tax crediting amount takes
place on or after 1 July 1994 and relates to income tax payable
for the 1993-94 year of income or any later year of income.
  (3) Part IIA of the amended Act (see item 11) applies to any
payment of, or on account of, a tax, a debt, interest, an
amount or an instalment mentioned in paragraph 8A(1)(a) of that
Act payable in respect of the 1993-94 year of income or any
later year of 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