Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 382

382. (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 tax included a reference to
additional tax, the amendments made by this Act shall be disregarded.

(3) Sub-section 38 (3) of the amended Act applies in relation to judgments
given or entered after the commencement of this section.

(4) Notwithstanding the repeal of section 38 and Parts X and XI of the
Principal Act effected by this Act-

   (a)  sub-sections 38 (2) and 62 (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-sections 61 (2) and (3) 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
        61 (1) of the Principal Act; and

   (c)  sections 68 to 82 (inclusive) and 85 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.

(5) Notwithstanding the amendment of section 40 of the Principal Act made by
this Act, sub-section 40 (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.

(6) The amendments of sub-section 86 (1) of the Principal Act by this Act, and
sub-section 86 (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 86 of the Principal Act, the amendments
made by this Act shall be disregarded.