Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) If:
(a) a thing was done for a particular purpose under the Taxation Administration Regulations 1976 as in force immediately before those regulations were repealed; and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 under this instrument.
(2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to an election, a declaration, a certificate, a notice, an application, an order or a document being given, made or served.
Example 1: A certificate given in accordance with regulation 5 of the Taxation Administration Regulations 1976 has effect for the purposes of this instrument as if it had been made under section 7 of this instrument.
Example 2: If the Commissioner served a document on a person under regulation 12F of the Taxation Administration Regulations 1976 , the service of the document has effect for the purposes of this instrument as if it had been done under section 14 of this instrument.