(1) Section 13, as in
force immediately before commencement day, continues to apply in relation to
an interim negative notice issued before commencement day.
(2) Unless subsection
(1) applies, section 13AA applies to and in relation to the following —
(a) a
pre-commencement assessment application;
(b) a
decision of the CEO to act under section 17(3)(d) if the CEO has not made a
decision under section 12 before commencement day;
(c) a
decision by the CEO to act under section 20 before commencement day if the
correct notice to be substituted would be a negative notice and the CEO has
not made a decision under that section before commencement day;
(d) a
notice that the CEO must treat under section 32(1) as an application for an
assessment notice if the CEO has not made a decision under section 12 before
commencement day.
[Section 73 inserted: No. 47 of 2022 s. 44.]