9The *Taxation Administration (Consequential Provisions) Act 2002* s. 33 and 34 read as follows:

9 The *Taxation Administration (Consequential Provisions) Act 2002* s. 33 and 34 read as follows: 33. Definitions In this Part — commencement day means the day on which the *Taxation Administration Act 2003* comes into operation; old Act means — (a) an Act repealed by section 5; (b) the old Stamp Act; or (c) section 41 of the *Metropolitan Region Town Planning Scheme Act 1959* as in force immediately before the commencement day; old Stamp Act means the *Stamp Act 1921* as in force immediately before the commencement day; substantive provisions, in relation to an old Act, means the provisions of the old Act other than those dealing with matters dealt with in the *Taxation Administration Act 2003*. 34. General transitional arrangements (1) Section 37(1) of the *Interpretation Act 1984*, except paragraphs (a) and (b), does not apply in relation to the repeal of an old Act. (2) The repeal of an old Act does not, unless the contrary intention appears — (a) affect any right, interest, title, power or privilege created, acquired, accrued, established or exercisable or any status or capacity existing prior to the repeal; (b) affect any duty, obligation, liability, or burden of proof imposed, created, or incurred prior to the repeal; (c) subject to section 11 of *The Criminal Code* and section 10 of the *Sentencing Act 1995*, affect any penalty or forfeiture incurred or liable to be incurred in respect of an offence committed against the old Act; or (d) affect any investigation, legal proceeding or remedy in respect of any such right, interest, title, power, privilege, status, capacity, duty, obligation, liability, burden of proof, penalty or forfeiture. (3) Subject to subsections (4) and (5) — (a) a right, interest, title, power, privilege, duty, obligation, liability or burden of proof referred to in subsection (2)(a) or (b) may be exercised or enforced; (b) a penalty or forfeiture referred to in subsection (2)(c) may be imposed and enforced; and (c) an investigation, legal proceeding or remedy referred to in subsection (2)(d) may be instituted, continued, or enforced, as if the substantive provisions of the relevant old Act — (d) had not been repealed; (e) were a taxation Act for the purposes of the *Taxation Administration Act 2003*; and (f) had been amended to make any modifications necessary for this section to have effect. (4) If an objection, appeal or other legal proceeding (the ***action***) was instituted under an old Act and was not finally determined before the commencement day — (a) the action may be continued; (b) any requirement to pay interest on an amount of tax determined in the action to have been overpaid applies and may be enforced; (c) any penalty may be imposed and enforced; and (d) any decision, order or determination made in the action has effect, and may be enforced, as if this Act and the taxation Acts had not commenced. (5) If the time limited by an old Act for doing anything is longer than the time limited by a taxation Act for doing the equivalent thing under that Act, then in relation to a matter to which subsection (3) applies, the time limited under the old Act applies in relation to the doing of the thing under the taxation Act. (6) If the time limited by an old Act for commencing proceedings in relation to an offence under that Act is shorter than the 5 year period limited by section 111 of the *Taxation Administration Act 2003*, then despite section 111, proceedings in relation to an offence under the old Act (including an offence under a provision of the old Act that is continued in force under this Part) cannot be commenced after the expiry of the shorter period provided for by the old Act. (7) In this section a reference, in relation to the *Stamp Act 1921*, to the repeal of the old Act is a reference to the amendment of the Act by the *Stamp Amendment Act 2003*.