105‑85 Amending Acts cannot impose penal105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent

105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent

(1) An Act that amends an *indirect tax law does not have the effect of making you liable to: (a) a penalty for an offence against an indirect tax law; or (b) *general interest charge under section 105‑80; for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent. (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something: (a) within a specified period ending before the postponed day; or (b) before a specified time happening before the postponed day; the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires. (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.