Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 90

90. (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 gift duty included a
reference to additional gift duty, the amendments made by this Act shall be
disregarded.

(3) Notwithstanding the repeal of sections 27, 42, 43, 45 and 46 of the
Principal Act effected by this Act-

   (a)  the proviso to section 27 of the Principal Act and sub-sections 42 (3)
        and (4) of the Principal Act continue to apply, after the commencement
        of this section, in relation to a liability for additional gift duty
        that accrued before that commencement;

   (b)  sub-sections 43 (2) and 46 (2) of the Principal Act continue to apply,
        after that commencement, in relation to offences against sections 43
        and 46 of the Principal Act committed before that commencement; and

   (c)  section 45 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 43 or 44 of the
        Principal Act, as if that repeal had not been effected.

(4) Sub-section 27 (4) of the amended Act applies in relation to judgments
given or entered after the commencement of this section.