Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 42

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

(2) An assessment made under section 16 of the Principal Act before the
commencement of this section has effect, after that commencement, as if it
were an assessment made under section 16 of the amended Act.

(3) Notwithstanding the repeal of section 17 and Parts VII and VIII of the
Principal Act effected by this Act-

   (a)  sub-section 17 (5) 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;

   (b)  sub-section 38 (3), sections 42 and 43 and Part VIII of the Principal
        Act continue to apply, after that commencement, in relation to
        offences against the Principal Act committed before that commencement;
        and

   (c)  section 39 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 section 12, 38 or 56 of
        the Principal Act, as if that repeal had not been effected.

(4) 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.

(5) Sub-section 36 (2A) of the amended Act applies in relation to judgments
given or entered after the commencement of this section.