Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)
Part 8 AMENDMENT OF THE SALES TAX ASSESSMENT ACT 1992
137 Amending Acts cannot impose penalties etc. earlier than 28 days after Royal Assent
Section 129 of the Principal Act is amended by inserting after subsection (2) the following subsection:
"(2A) 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.".
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