71
In forceTransitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022
Part 5Transitional provisions
71 Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022
(1)
In this section —
commencement day means the day on which the Finance Legislation Amendment (Emergency Relief) Act 2022 Part 3 comes into operation.
(2)
A grant relief declaration can be made in relation to an emergency declaration (as defined in section 64B(1)) only if the emergency declaration is in force on commencement day or is made on or after commencement day.
[Section 71 inserted: No. 1 of 2022 s. 13.]
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