Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-10 - INDIRECT TAXES  

Division 105 - General rules for indirect taxes  

Subdivision 105-D - General interest charge and penalties  

SECTION 105-85   AMENDING ACTS CANNOT IMPOSE PENALTIES OR GENERAL INTEREST CHARGE EARLIER THAN 28 DAYS AFTER ROYAL ASSENT  

105-85(1)    
An Act that amends an *indirect tax law does not have the effect of making you liable to:

(a) a penalty for an offence against an indirect tax law; or

(b) *general interest charge under section 105-80 ;

for any act or omission that happens before the 28th day (the postponed day ) after the day on which the amending Act receives the Royal Assent.

105-85(2)    
If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you 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.

105-85(3)    
This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.