(1) The repealed Act, as in force immediately before 1 July 2009, continues to apply for rights, privileges and liabilities that would have been acquired, accrued or incurred on or after 1 July 2009 in relation to a pre-repeal matter if the repealed Act had not been repealed.
Examples of how the repealed Act continues to apply under this section--
On or after 1 July 2009--
a person may be entitled to lodge a claim for a subsidy for fuel sold as retail fuel, or used as bulk end user fuel, before 1 July 2009
the commissioner may be required to pay a subsidy for fuel sold as retail fuel, or used as bulk end user fuel, before 1 July 2009
a person may be required to lodge a return relating to fuel sold as retail fuel, or used as bulk end user fuel, before 1 July 2009
a person may be required to keep a record about the use (before or on or after 1 July 2009) of diesel sold to the person before 1 July 2009
a person may be given a notice requiring the person to refund a subsidy received (before or on or after 1 July 2009) under the repealed Act and may be given a notice requiring the person to pay an incorrect payment penalty or an amount of interest.
(2) Without limiting subsection (1), a provision of the repealed Act providing for an offence continues to apply for anything done or not done on or after 1 July 2009 in relation to a pre-repeal matter.
(3) Also without limiting subsection (1)--
(a) a reference in the repealed Act to using diesel for an off-road purpose includes using diesel for an off-road purpose on or after 1 July 2009; and
(b) a reference in the repealed Act, section 8(3)(b)(ii) to being entitled to an energy grant includes being entitled to an energy grant on or after 1 July 2009.
(4) To remove any doubt, it is declared that the reference in subsection (1) to the repealed Act as in force immediately before 1 July 2009 includes the statutory instruments in force under the repealed Act immediately before 1 July 2009.