Commonwealth Numbered Regulations

SHIPPING REFORM (TAX INCENTIVES) REGULATIONS 2023 (F2023L01253) - REG 8

             (1)  If:

                     (a)  a thing was done for a particular purpose under the Shipping Reform (Tax Incentives) Regulation 2012 as in force immediately before that instrument was repealed; and

                     (b)  the thing could be done for that purpose under this instrument;

the thing has effect for the purposes of this instrument as if it had been done for that purpose under this instrument.

             (2)  Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.