Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 233

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

(2) Notwithstanding the amendments of section 25 of the Principal Act made by
this Act, the proviso to sub-section 25 (2B) 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 those amendments
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 sales tax or tax included a
reference to additional tax or further tax, the amendments made by this Act
shall be disregarded.

(4) Sub-section 29 (3) of the amended Act applies in relation to judgments
given or entered after the commencement of this section.

(5) Notwithstanding the repeal of section 29 and Parts VIII and IX of the
Principal Act effected by this Act-

   (a)  the provisos to section 29 and sub-section 46 (1) of the Principal Act
        and sub-section 46 (2) 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 45 (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 45 (1) of
        the Principal Act; and

   (c)  sections 50 and 51, 53 to 64 (inclusive) and 67 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.

(6) The amendments of section 68 of the Principal Act made by this Act (other
than the amendments of paragraphs (c) and (f) of section 68 of the Principal
Act and the insertion of sub-sections (3) and (4) into section 68 of the
Principal Act) do not have effect in relation to a company during the period
of 30 days immediately after the commencement of this section.

(7) 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 68 of the Principal Act, the amendments
made by this Act shall be disregarded.

(8) Notwithstanding the amendments (whether of the Principal Act or another
Act) made by this Act and the repeal of section 12 of the Sales Tax Procedure
Act 1934 effected by this Act, a provision of Part IX of the Principal Act
that continues to apply by virtue of this section or the last preceding
section shall be taken, for the purposes of this section or the last preceding
section, as the case may be, to continue to apply, after the commencement of
this section, by virtue of each relevant application provision, as if those
amendments had not been made and that repeal had not been effected.

(9) A reference in this section (other than in sub-section (8)) or in the last
preceding section to a provision of the Principal Act, or of the amended Act,
that is applied by a relevant application provision includes a reference to
that provision as so applied.
(10) In this section, "relevant application provision" means Part V of the
Sales Tax Assessment Act (No. 2) 1930, Part V of the Sales Tax Assessment Act
(No. 3) 1930, Part V of the Sales Tax Assessment Act (No. 4) 1930, Part V of
the Sales Tax Assessment Act (No. 5) 1930, Part V of the Sales Tax Assessment
Act (No. 6) 1930, Part V of the Sales Tax Assessment Act (No. 7) 1930, Part V
of the Sales Tax Assessment Act (No. 8) 1930, Part V of the Sales Tax
Assessment Act (No. 9) 1930 or section 12 of the Sales Tax Procedure Act 1934.