Queensland Numbered Acts

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PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 40

40 Insertion of new pt 13, div 3

Part 13--

insert--

'(1) A regulation (a transitional regulation) may make provision about a matter for which--

(a) it is necessary to make provision to allow or facilitate the doing of anything to achieve the transition from the operation of the previous pay-roll tax Act to the operation of this Act and the amended pay-roll tax Act; and
(b) this Act does not make provision or sufficient provision.

'(2) A transitional regulation may have retrospective operation to a day not earlier than the commencement.

'(3) A transitional regulation must declare it is a transitional regulation.

'(4) This section and any transitional regulation expire 5 years after the commencement of this section.

'(5) In this section--

amended pay-roll tax Act means the Pay-roll Tax Act 1971 as amended by the Pay-roll Tax Administration Amendment Act 2004.

previous pay-roll tax Act means the Pay-roll Tax Act 1971 as in force immediately before the commencement of the Pay-roll Tax Administration Amendment Act 2004.'.



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