Commonwealth Numbered Acts

SALES TAX LAWS (COMPUTER PROGRAMS) AMENDMENT ACT 1989 No. 19, 1990 - SECT 25

25. After section 12e of the Principal Act the following section is inserted:
Effect of amendments of Sales Tax Acts

"12f. (1) In this section:
'amending provision' means a provision of an Act that amends:

   (a)  this Act; or

   (b)  an Act imposing, or relating to the imposition, assessment and
        collection of, a tax on the sale value of goods; or

   (c)  the Sales Tax (Exemptions and Classifications) Act 1935;
'postponed day', in relation to an amending provision, means the 28th day
after the day on which the Act containing that provision receives the Royal
Assent.

"(2) A reference in this section to a person being liable to a sales tax
penalty is a reference to:

   (a)  the person being guilty of an offence; or

   (b)  the person being liable to additional tax by way of penalty.

"(3) An amending provision does not have the effect of making a person liable
to a sales tax penalty in respect of an act or omission before the postponed
day.

"(4) Where, apart from this section, an amending provision would have had the
effect of making a person liable to a sales tax penalty because the person
contravened a requirement to do something:

   (a)  within a specified period ending before the postponed day; or

   (b)  before a specified time occurring before the postponed day; that
        requirement has effect by reference to a period ending at the
        beginning of the postponed day, or by reference to the beginning of
        the postponed day, as the case may be.".