24Transitional—how certain new provisions of this instrument apply to existing eligible duty certificates

24 Transitional—how certain new provisions of this instrument apply to existing eligible duty certificates

(1) This section applies to a certificate issued under paragraph 23AD(1)(a) of the Act that is in force immediately before the commencement of Schedule 3 to the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016. (2) For that certificate, items 4 and 5 of the table in subsection 6(3) of this instrument (as inserted by that Schedule) apply, on and after that commencement, as if: (a) the areas in column 2 of each of those items; and (b) the day in column 3 of each of those items; were the same as they were in those items as in force immediately before that commencement.