Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 349

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

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

(3) Notwithstanding the amendments of section 18 of the Principal Act made by
this Act, sub-section 18 (3) of the Principal Act continues to apply, after
the commencement of this section, in relation to a liability for additional
charge that accrued before that commencement, as if those amendments had not
been made.

(4) Sub-section 18 (4) of the amended Act applies in relation to judgments
given or entered after the commencement of this section.

(5) Notwithstanding the repeal of Part VI of the Principal Act effected by
this Act-

   (a)  section 29, sub-section 30 (2) and sections 32 to 39 (inclusive) of
        the Principal Act continue to apply, after the commencement of this
        section, in relation to offences against the Principal Act committed
        before that commencement;

   (b)  sub-sections 30 (3) and (4) 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
        30 (1) of the Principal Act by virtue of paragraph (a) or (b) of that
        sub-section; and

   (c)  sub-sections 31 (3) and (4) of the Principal Act continue to apply,
        after that commencement, in relation to a liability for additional
        charge that accrued before that commencement, as if that repeal had
        not been effected.

(6) The amendments of sub-section 40 (1) of the Principal Act made by this
Act, and sub-section 40 (1A) of the amended 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 40 of the Principal Act, the amendments
made by this Act shall be disregarded.