Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 203

203. (1) In this section, "amendment Act" means the Principal Act as amended
by this Act.

(2) Notwithstanding the amendment of section 23 of the Principal Act made by
this Act, the power of remission conferred by sub-section 23 (3) of the
Principal Act continues to apply, after the commencement of this section, in
relation to a liability for additional tax that accrued before that
commencement, as if that amendment had not been made.

(3) In determining whether, at a time before the commencement of this section,
a reference in a provision of the Principal Act to tax included a reference to
additional tax or further tax, the amendments made by this Act shall be
disregarded.

(4) Sub-section 27 (3) of the amended Act applies in relation to judgments
given or entered after the commencement of this section.

(5) Section 32 of the amended Act applies in relation to employers who died
before, and employers who die after, the commencement of this section.

(6) An assessment made under sub-section 33 (3) of the Principal Act before
the commencement of this section has effect, after that commencement, as if it
were an assessment made under sub-section 32 (3A) of the amended Act.

(7) Notwithstanding the repeal of section 27 and Parts VII and VIII of the
Principal Act effected by this Act-

   (a)  sub-sections 27 (2) and 43 (2) and (3) of the Principal Act continue
        to apply, after the commencement of this section, in relation to a
        liability for additional tax that accrued before that commencement;

   (b)  sub-section 42 (3) of the Principal Act continues to apply, after that
        commencement, in relation to a person convicted, whether before or
        after that commencement, of an offence against sub-section 42 (1) of
        the Principal Act; and

   (c)  sections 46 and 47, 49 to 60 (inclusive) and 63 of the Principal Act
        continue to apply, after that commencement, in relation to offences
        against the Principal Act committed before that commencement, as if
        that repeal had not been effected.

(8) Sub-section 64 (1A) of the amended Act does not have effect in relation to
a company during the period of 30 days immediately after the commencement of
this section.

(9) In determining whether, at a time before the commencement of this section,
a person other than a natural person was capable of being a public officer of
a company for the purposes of section 64 of the Principal Act, the amendments
made by this Act shall be disregarded.