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.'.