Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_27
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 27
Character Range: 82983–83681

27  At the end of section 214
Add:

Application

 (3) A process must not be served under this section (including the extended operation that this section has because of any other provision of this Act) on or after 1 July 2000.

Example: Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A. A process therefore must not be served on or after 1 July 2000 under this section because of that extended operation.

Note: For provisions about collection and recovery of income tax and other amounts on or after 1 July 2000 (including provisions about substituted service), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.