12FEffect of amendments of Sales Tax Acts

#### 12F Effect of amendments of Sales Tax Acts (1) In this section: > amending provision means a provision of an Act that amends: (a) this Act; or (b) an Act imposing, or relating to the imposition, assessment and collection of, a tax on the sale value of goods; or (c) the Sales Tax (Exemptions and Classifications) Act 1935. > postponed day, in relation to an amending provision, means the 28th day after the day on which the Act containing that provision receives the Royal Assent. (2) A reference in this section to a person being liable to a sales tax penalty is a reference to: (a) the person being guilty of an offence; or (b) the person being liable to additional tax by way of penalty. (3) An amending provision does not have the effect of making a person liable to a sales tax penalty in respect of an act or omission before the postponed day. (4) Where, apart from this section, an amending provision would have had 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 occurring before the postponed day; that requirement has effect by reference to a period ending at the beginning of the postponed day, or by reference to the beginning of the postponed day, as the case may be.