Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (126 of 2015)

Schedule 1   Consequential amendments

Part 1   Main amendments

Excise Act 1901

202   Section 164A

Repeal the section, substitute:

164A Effect of regulations relating to condensate

(1) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply to regulations made for the purposes of this Act in relation to condensate.

(2) Subsection 12(3) (retrospective commencement of legislative instruments) of the Legislation Act 2003 does not apply to regulations that create, modify or otherwise affect a provision that makes a person liable to an offence or civil penalty.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).