Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts11. (1) A determination, including a re-determination, under section 7 and a re-determination under section 8 of the former Act that would, but for this subsection, have ceased to apply in respect of rates on 30 June 1992 shall be taken to have ceased to apply immediately before the commencement date.
(2) Where, before the commencement date, a person became liable for an amount in respect of rates or land tax, or both, (including interest) under the provisions of the former Act and immediately before the commencement date—
(a) that liability had not been discharged; and
(b) no proceedings had been instituted in respect of that liability;
on and after the commencement date proceedings may be instituted for the recovery of such rates and land tax (including interest, costs and expenses) as if that liability had arisen under the provisions of the amended Act.
(3) In this section—