(1)

This section applies to a legislative instrument if:

(a) the instrument is required to be registered under Division 3; and
(b) the instrument is not lodged for registration on or before the last day for lodging the instrument for registration (the last lodgment day ) worked out under section 29.

Note: Division 3 deals with the registration of certain legislative instruments made before the commencing day.

(2)

On the day after the last lodgment day, the instrument:

(a) ceases to be enforceable by or against the Commonwealth, or by or against any other person or body; and
(b) is taken to have been repealed by this Act.

(3)

Despite subsection (2), and, if the operation of subsection 12(2) would otherwise cause the instrument not to have taken effect, despite that subsection, the instrument is taken to have continued in force after the last lodgment day if:

(a) the instrument is connected with the collection of revenue; and
(b) the Attorney-General certifies in writing that:
(i) he or she is satisfied that the responsible officer was unaware of the requirement to register the instrument; and
(ii) in the circumstances it was reasonable for the responsible officer to be unaware of the requirement; and
(c) the instrument is lodged for registration within 28 days after the responsible officer becomes aware of the requirement for registration.

(4)

For the purposes of subsection (3), the responsible officer for a legislative instrument is:

(a) if the enabling legislation for the instrument is a taxation law (as defined in the Taxation Administration Act 1953 )—the Commissioner of Taxation; or
(b) if the enabling legislation is a law of customs (as defined in the Customs Administration Act 1985 )—the Chief Executive Officer of Customs; or
(c) if the enabling legislation for the instrument is not described in paragraph (a) or (b)—the Secretary of the Department that is administered by the responsible Minister.