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(a) an Act repealed by section 5;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(d) had not been repealed;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