Section 52ZZZS — Veterans' Entitlements Act 1986: Information-gathering powers
Text of the provision Official document
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.
Official source: Federal Register of Legislation
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