Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 138

Transitional provision—Statute Law Amendment (Directors' Liability) Act 2013

    (1)     For the avoidance of doubt, section 130A applies with respect to an offence against a provision specified in subsection (2) of that section that is alleged to have been committed by a body corporate on or after the commencement of section 45 of the Statute Law Amendment (Directors' Liability) Act 2013 .

    (2)     For the avoidance of doubt, section 130B applies with respect to an offence against a provision specified in subsection (2) of that section that is alleged to have been committed by a body corporate on or after the commencement of section 45 of the Statute Law Amendment (Directors' Liability) Act 2013 .

    (3)     For the avoidance of doubt, section 130C applies with respect to an offence against a provision specified in subsection (2) of that section that is alleged to have been committed by a body corporate on or after the commencement of section 45 of the Statute Law Amendment (Directors' Liability) Act 2013 .

    (4)     This section does not limit section 14 of the Interpretation of Legislation Act 1984 .



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