sec.107Application of previous provisions to particular liabilities etc.

### sec.107 Application of previous provisions to particular liabilities etc. Despite their amendment or repeal by the amending Act, the previous provisions of this Act continue to apply in relation to— a pre-commencement liability; and a liability for payroll tax in relation to a transitional return period; and a pre-commencement act or omission. However, previous section 16L(5) does not apply. Also, subsection (1) has effect subject to sections 100, 101, 103 and 104(9). s 107 ins 2004 No. 46 s 35 amd 2009 No. 19 s 73 (sec.107-ssec.1) Despite their amendment or repeal by the amending Act, the previous provisions of this Act continue to apply in relation to— a pre-commencement liability; and a liability for payroll tax in relation to a transitional return period; and a pre-commencement act or omission. (sec.107-ssec.2) However, previous section 16L(5) does not apply. (sec.107-ssec.3) Also, subsection (1) has effect subject to sections 100, 101, 103 and 104(9). - (a) a pre-commencement liability; and - (b) a liability for payroll tax in relation to a transitional return period; and - (c) a pre-commencement act or omission.