3—Validation of certain administrative acts and payments
(1) Despite the terms
of the notice and any provision of the Act, the notice applies in all
respects, and will be taken to have always so applied, in relation to the
relevant financial years as if the relevant financial years were specified in
the notice as financial years in relation to which the notice applies.
(2) Anything done or
omitted to be done prior to the commencement of this section in or with
respect to—
(a) the
declaration under section 24 of the Act of the amount of the levy; or
(b) the
collection and payment of the levy,
is, to the extent of any invalidity that would arise but for this section, to
be taken to have been validly done or validly omitted to be done, as the case
may require.