Taxation Administration Regulations 2017

PART 7 - TRANSITIONAL MATTERS  

Division 1 - Transitional matters relating to the repeal of the Taxation Administration Regulations 1976  

SECTION 71   THINGS DONE UNDER OLD REGULATIONS  

71(1)    
If:

(a) a thing was done for a particular purpose under the Taxation Administration Regulations 1976 as in force immediately before those regulations were repealed; and

(b) the thing could be done for that purpose under this instrument;

the thing has effect for the purposes of this instrument as if it had been done under this instrument.

71(2)    
Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to an election, a declaration, a certificate, a notice, an application, an order or a document being given, made or served.

Example 1:

A certificate given in accordance with regulation 5 of the Taxation Administration Regulations 1976 has effect for the purposes of this instrument as if it had been made under section 7 of this instrument.

Example 2:

If the Commissioner served a document on a person under regulation 12F of the Taxation Administration Regulations 1976 , the service of the document has effect for the purposes of this instrument as if it had been done under section 14 of this instrument.