SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 4 - Miscellaneous

SECTION 129 (Repealed by 101 of 2006)   AMENDING ACTS CANNOT IMPOSE PENALTIES ETC. EARLIER THAN 28 DAYS AFTER ROYAL ASSENT  

129(1)  [Penalties imposed under amending Acts]  

A sales tax amending Act does not have the effect of making a person liable to a sales tax penalty for any act or omission that happens before the postponed day.

129(2)  [Person contravening a requirement]  

If a sales tax amending Act would (apart from this section) have 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 happening before the postponed day;

the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.

129(2A)  [Continuing liability]  

This section does not relieve a person from liability to a sales tax penalty to the extent to which the liability would have existed if the sales tax amending Act had not been enacted.

129(3)  [Interpretation]  

In this section:

``postponed day'' means the 28th day after the day on which the sales tax amending Act receives the Royal Assent;

``sales tax amending Act'' means an Act that amends the sales tax law;

``sales tax penalty'' means:

(a)  an offence; or

(b)  penalty under Part 9 or late-payment penalty.