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VETERANS' ENTITLEMENTS ACT 1986 - SECT 52ZZZS Information - gathering powers

VETERANS' ENTITLEMENTS ACT 1986 - SECT 52ZZZS

Information - gathering powers

    In determining the scope of the power conferred on the Secretary during the transitional period by section   128 to require the provision of information, or the production of a document, it is to be assumed that:

  (a)   section   52ZN (simplified outline) had effect as if the reference in that section to 1   January 2002 were a reference to the first day of the transitional period; and

  (b)   section   52ZZK (attribution of income) had effect, in relation to a particular individual and a particular company or trust, as if:

  (i)   a tax year of the company or trust, being a tax year specified in the notice imposing the requirement, were a derivation period of the company or trust; and

  (ii)   a period specified in the notice imposing the requirement were an attribution period of the company or trust, and that attribution period related to a specified derivation period of the company or trust; and

  (iii)   the reference in paragraph   52ZZK(1)(c) to 1   January 2002 were a reference to the first day of the transitional period; and

  (iv)   sections   52ZZP and 52ZZQ had not been enacted; and

  (c)   section   52ZZR (attribution of assets) had effect as if the reference in paragraph   52ZZR(1)(a) to 1   January 2002 were a reference to the first day of the transitional period.

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