Commonwealth Numbered Regulations

1984 No. 409 SALES TAX REGULATIONS (AMENDMENT) - REG 7

7. (1) Notwithstanding the repeal effected by regulation 4 and the amendment
effected by regulation 6-

   (a)  regulations 70, 71 and 77 of the Principal Regulations as in force
        immediately before the date of commencement of these Regulations
        continue to apply in relation to the prosecution after that date,
        under section 45 of the Act as in force immediately before that date,
        of persons for the offences referred to in those regulations; and

   (b)  regulation 78 of, and Form J in Schedule 2 to, the Principal
        Regulations as in force immediately before the date of commencement of
        these Regulations continue to apply in relation to any election made
        after that date by a defendant in a taxation prosecution pursuant to
        section 56 of the Act as in force immediately before that date.

(2) In sub-regulation (1), "the Act" means the Sales Tax Assessment Act (No.
1) 1930.