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.