129Amending Acts cannot impose penalties etc. earlier than 28 days after Royal Assent

129 Amending Acts cannot impose penalties etc. earlier than 28 days after Royal Assent

(1) A sales tax amending Act does not have the effect of making a person liable to a sales tax penalty for any act or omission that happens before the postponed day. (2) If a sales tax amending Act would (apart from this section) have the effect of making a person liable to a sales tax penalty because the person contravened a requirement to do something: (a) within a specified period ending before the postponed day; or (b) before a specified time happening before the postponed day; the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires. (2A) This section does not relieve a person from liability to a sales tax penalty to the extent to which the liability would have existed if the sales tax amending Act had not been enacted. (3) In this section:

postponed day means the 28th day after the day on which the sales tax amending Act receives the Royal Assent.

Sales tax amending Act means an Act that amends the sales tax law.

Sales tax penalty means:

(a) an offence; or
(b) penalty under Part 9 or late‑payment penalty.