SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 4 - Miscellaneous

SECTION 130B (Repealed by 101 of 2006) INFORMATION FOR THE PROTECTION OF TAXPAYERS

130B Where a Minister makes a public statement which announces that it is the intention of the Government to introduce into a House of the Parliament a bill relating to a sales tax law to operate from a date before the enactment of the bill, the Commissioner must, within 7 days of that Minister making the statement, publish, for the information of taxpayers in each State and Territory, a public notice, in plain English, in at least 2 newspapers circulating generally in that State or Territory, as the case may be, which shall include the following:

(a) a statement of the intention of the Commonwealth Government to introduce the bill;

(b) details of what the bill will contain and how and when its provisions will be applied, if and when it comes into force;

(c) a warning that the bill is subject to enactment by both Houses of the Parliament and, if enacted, is to operate retrospectively from a date or dates specified in the bill;

(d) an explanation of why it is necessary that the bill be enacted retrospectively; and

(e) details of hotlines, addresses or other sources from which taxpayers may obtain further information.

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