Taxation Administration Act 1996

Any special tax return arrangement in force under a repealed provision immediately before the relevant commencement date ceases to be in force on that commencement date.

The reference in subclause (1) to a special tax return arrangement is a reference to a decision of the Commissioner of Stamps to vary, or authorise a departure from, or exempt a person from, requirements of a taxation law as to the lodging of returns, the stamping of instruments or the payment of tax.