Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 4) 1987 No. 138 of 1987 - SECT 5

5. After section 6D of the Principal Act the following section is inserted:
Effect of issue, revocation etc. of notices under the Occupational 
Superannuation Standards Act 1987 

"6E. (1) In this section:
'Standards Act notice' means a notice under section 12, 13, 14 or 15 of the
Occupational Superannuation Standards Act 1987.

"(2) For the purposes of this Act, where a Standards Act notice is given in
relation to a fund in relation to a year of income:

   (a)  the notice shall be deemed to have been given at the beginning of the
        year of income; and

   (b)  if:

        (i)    the notice is revoked; or

        (ii)   the decision to give the notice is set aside; the notice shall
               be deemed never to have been given.

"(3) Nothing in section 170 prevents the amendment of an assessment at any
time for the purposes of giving effect to this section.".