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.