National Taxation Reform (Commonwealth-State Relations) Act 1999
9Recovery of liability
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9 Recovery of liability
(1) Notwithstanding sections 12 to 17, the Treasurer may recover from a person any sales tax equivalents which relate to a purchase made before 1 July 2000 and that were unpaid at that day.
(2) For the purpose of recovering any sales tax equivalents referred to in subsection (1) , section 73 of the Government Business Enterprises Act 1995 applies as if Division 3 of Part 10 of that Act had not been omitted.
(3) Notwithstanding section 18, the Commissioner may recover from a person any financial institutions duty which relates to a transaction made before 1 July 2001 and that was unpaid at that day.
(4) For the purpose of subsection (3) , the Taxation Administration Act 1997 and the Taxation (Reciprocal Powers) Act 1993 are to be read as if the Financial Institutions Duty Act 1986 had not been repealed.