Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 23

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

(2) Notwithstanding the repeal of sections 10, 62, 63, 65, 70 and 81 and Part
VII of the Principal Act effected by this Act-

   (a)  sub-sections 10 (3), (4) and (5) of the Principal Act continue to
        apply, after the commencement of this section, in relation to a person
        convicted, whether before or after that commencement, of an offence
        against sub-section 10 (1) or (2) of the Principal Act;

   (b)  sub-sections 62 (3), (4) and (5) of the Principal Act continue to
        apply, after that commencement, in relation to a person convicted,
        whether before or after that commencement, of an offence against
        sub-section 62 (1) of the Principal Act;

   (c)  sub-sections 62 (6) and 63 (3), section 65 and Part VII of the
        Principal Act continue to apply, after that commencement, in relation
        to an offence against the Principal Act committed before that
        commencement; and

   (d)  sub-sections 70 (6) and 81 (2) of the Principal Act continue to apply,
        after that commencement, in relation to a liability for an additional
        amount that accrued before that commencement, as if that repeal had
        not been effected.

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

(4) Sub-section 81 (3) of the amended Act applies in relation to judgments
given or entered after the commencement of this section.