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Rates and Charges (Rebates and Deferments) Act 1992
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Turn the raw legal text into a practical explanation grounded in Rates and Charges (Rebates and Deferments) Act 1992.
8 The Revenue Laws Amendment (Assessment) Act 2001 s. 16 reads as follows:
(1) If before 1 July 2001 a person is eligible to be registered and is registered under section 32 of the Rates and Charges (Rebates and Deferments) Act 1992 on or after 1 July 2001 and on or before 30 September 2001, section 40 of that Act (as inserted by section 13) applies to that person as if the entitlement had been registered at the commencement of the charged period.
(2) If a person becomes eligible to be registered and is registered on or after 1 July 2001 and on or before 30 September 2001, section 40 (as inserted by section 13) applies to that person as if the person were registered on the day the person became eligible to be registered.