Sch. 1 (8) During the period commencing on and including 1 July 2007 and ending on 30 June 2009, despite anything to the contrary in section 115(3), the relevant period for the purpose of section 115(2) is the period commencing on 1 July 2004. 17 Penalty tax for notification defaults Sch. 1 cl. 17 inserted by No. 83/2009 (1) Division 2 of Part 5 does not apply to permit the s. 35. imposition of penalty tax for a trust notification default if the event requiring the lodging of notice with the Commissioner occurred before 1 January 2010. (2) Division 2 of Part 5 does not apply to an error notification default that occurred in relation to a notice of assessment that was served on the taxpayer before 1 January 2010. (3) In this clause— means a failure to notify error notification default the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; means a failure to lodge trust notification default a notice under section 46K of the Land Tax Act 2005. __________________ * * * * * Sch. 2 amended by No. 86/1997 s. 28(2), repealed by No. 103/1998 s. 31. ═══════════════
(8) During the period commencing on and including 1 July 2007 and ending on 30 June 2009, despite anything to the contrary in section 115(3), the relevant period for the purpose of section 115(2) is the period commencing on 1 July 2004. Sch. 1 cl. 17 inserted by No. 83/2009 s. 35. 17 Penalty tax for notification defaults (1) Division 2 of Part 5 does not apply to permit the imposition of penalty tax for a trust notification default if the event requiring the lodging of notice with the Commissioner occurred before 1 January 2010. (2) Division 2 of Part 5 does not apply to an error notification default that occurred in relation to a notice of assessment that was served on the taxpayer before 1 January 2010. (3) In this clause— error notification default means a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; trust notification default means a failure to lodge a notice under section 46K of the Land Tax Act 2005. __________________ Sch. 2 amended by No. 86/1997 s. 28(2), repealed by No. 103/1998 s. 31. * * * * * Sch. 1 ═══════════════
97-40a052.docx