Document ID: chunk:federal_register_of_legislation:C2017A00015:clause:1_3:p2
Version: federal_register_of_legislation:C2017A00015
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 2/2)
Character Range: 11786–14372

generally, unless the determination states that the modification only applies:
 (a) to a specified class of entities; or
 (b) in specified circumstances.
 (4) An entity (the first entity) must treat a modification as:
 (a) not applying to the first entity; and
 (b) not applying to any other entity;
if the modification would produce a less favourable result for the first entity.
 (5) If the Commissioner determines a modification of the operation of a provision of a *taxation law, the modification (as applied by subsection (2)) does not affect a right or liability under an order (including any judgment, conviction or sentence) made by a court before the commencement of the determination.

370‑10  Intended purpose or object
  In ascertaining the intended purpose or object of a provision of a *taxation law for the purposes of paragraph 370‑5(1)(a) or subparagraph 370‑5(1)(b)(i):
 (a) consideration must be given to any documents that may be considered under subsection 15AB(2) of the Acts Interpretation Act 1901 (or that subsection as applied by section 13 of the Legislation Act 2003) in relation to the provision; and
Example: An explanatory memorandum, second reading speech or report of a parliamentary committee.
 (b) consideration may be given to any other material (including material not forming part of the provision) that would assist in ascertaining the intended purpose or object of the provision; and
 (c) primacy is not required to be given to the text of the provision.
Note: Ascertaining an intended purpose or object for the purposes of paragraph 370‑5(1)(a) or subparagraph 370‑5(1)(b)(i) is not necessarily the same as ascertaining a purpose or object for the purposes of interpreting a provision of an Act.

370‑15  Repeal of determinations
 (1) The Commissioner may, by legislative instrument, repeal a determination made under section 370‑5.
 (2) A legislative instrument made under subsection (1) of this section may make an application, saving or transitional provision relating to the repeal.
 (3) Subsection 33(3) of the Acts Interpretation Act 1901 does not apply in relation to the repeal, rescission or revocation of a determination made under section 370‑5 in this Schedule (but does apply in relation to the amendment or variation of such a determination).

370‑20  Commencement of determinations
  A determination made under section 370‑5, or a repeal made under section 370‑15, must not commence before the first day it is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003.