13Transition

13 Transition

If: (a) tax is payable by a person; and (b) the person did not pay the tax on the due day; and (c) the due day occurred before the commencement day; and (d) the tax was not paid before the commencement day; and (e) immediately before the commencement day, the person was liable to pay penalty interest mentioned in subsection 6(2) of the Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 2015, as in force at that time; then: (f) for the commencement day, and each day that tax remains unpaid after the commencement day, penalty is worked out in accordance with this instrument (other than this section), as if the due day for the tax were the day before the commencement day; and (g) in sections 9 to 11, all the penalty payable, by a person in relation to the tax, includes that penalty interest.

Note: In accordance with section 7 of the Acts Interpretation Act 1901, the repeal of the Radiocommunications Taxes Collection (Penalties on Unpaid Tax) Determination 2015 does not affect any obligation or liability accrued or incurred under that instrument. Accordingly, any penalty interest that was payable under that instrument remains payable.