Document ID: chunk:federal_register_of_legislation:C2010C00184:clause:1_224
Version: federal_register_of_legislation:C2010C00184
Segment Type: clause
Provision Reference: sch 1 cl 224
Character Range: 101352–102138

224  Application rule for credits arising under the International Tax Agreements Act 1953

(1) Despite the repeal of Division 19 of Part III of the Income Tax Assessment Act 1936, that Division continues to apply, after the commencement of this item, in relation to:
 (a) a determination made by a person under the Division before the commencement of this item; or
 (b) a credit to which the Division applied before the commencement of this item;
as if the repeal had not happened.

(2) The Commissioner may make determinations under that Division as it so continues to apply.

(3) Section 24 of the International Tax Agreements Act 1953, as inserted by item 211 of this Schedule, applies from the commencement of this item in relation to any income year.

Part 6—Savings provisions