34Application of amendments

#### 34 Application of amendments 34 Application of amendments > > (1) Section 5.7, as amended by the amendment Act, applies to an act of grace payment made to a person before the commencement date. > > > (2) The Chief Commissioner of State Revenue may nominate an act of grace payment (a nominated act of grace payment) for section 5.7, as amended by the amendment Act, even if the act of grace payment was made to a person before the commencement date. > > > (3) Despite subclause (2), section 5.7(3B), to the extent it applies the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097), Part 8 in relation to a person whom a nominated act of grace payment is made, does not apply to an act of grace payment made before the commencement date. > > > (4) In this clause— > > > > amendment Act means the [Revenue, Fines and Other Legislation Amendment Act 2023](/view/pdf/asmade/act-2023-18). > > > > commencement date means the date of assent to the amendment Act.