SALES TAX PROCEDURE ACT 1934 (Repealed)

SECTION 12F   EFFECT OF AMENDMENTS OF SALES TAX ACTS  

12F(1)  [Definitions]  

In this section:

``amending provision'' means a provision of an Act that amends:

(a)  this Act; or

(b)  an Act imposing, or relating to the imposition, assessment and collection of, a tax on the sale value of goods; or

(c)  the Sales Tax (Exemptions and Classifications) Act 1935;

``postponed day'' , in relation to an amending provision, means the 28th day after the day on which the Act containing that provision receives the Royal Assent.

12F(2)  [Offences and additional tax]  

A reference in this section to a person being liable to a sales tax penalty is a reference to:

(a)  the person being guilty of an offence; or

(b)  the person being liable to additional tax by way of penalty.

12F(2)  [Acts and omissions]  

An amending provision does not have the effect of making a person liable to a sales tax penalty in respect of an act or omission before the postponed day.

12F(4)  [Commencement of requirements]  

Where, apart from this section, an amending provision would have had the effect of making a person liable to a sales tax penalty because the person contravened a requirement to do something:

(a)  within a specified period ending before the postponed day; or

(b)  before a specified time occurring before the postponed day;

that requirement has effect by reference to a period ending at the beginning of the postponed day, or by reference to the beginning of the postponed day, as the case may be.