25The *Stamp Amendment (Budget) Act 2002* s. 5 and 9 read as follows:

25 The *Stamp Amendment (Budget) Act 2002* s. 5 and 9 read as follows: “ 5. Transitional Despite the amendments effected by this Part, the *Stamp Act 1921* as in force immediately before 1 July 2002 continues to apply to and in relation to instruments of a kind referred to in the Second Schedule item 4(1) to that Act that were executed before 1 July 2002. 9. Transitional (1) Despite the amendments effected by this Part, the *Stamp Act 1921* as in force immediately before the commencement day continues to apply to and in relation to the issue or transfer of a motor vehicle licence the application for which was made before the commencement day. (2) Despite subsection (1), if — (a) the commencement day is after 1 July 2002; (b) an application for the issue or transfer of a motor vehicle licence is made to a licensing authority on or after 1 July 2002; and (c) stamp duty in respect of the issue or transfer of the licence is not paid before the commencement day, then the *Stamp Act 1921* as amended by this Part applies to and in relation to the issue or transfer of the licence. (3) If, under section 76C(9), (10) or (10C) of the *Stamp Act 1921*, the amount of duty payable in respect of the issue or transfer of a licence is assessed before the commencement day, then the *Stamp Act 1921* as in force immediately before that day continues to apply to and in relation to the issue or transfer of the licence and the assessment. (4) In this Part — **“commencement day”** means day on which this Part comes into operation. ”. 26 The *Taxation Administration (Consequential Provisions) (Taxing) Act 2002* s. 3 and 4 and Pt. 4 Div. 1, 2 and 6 read as follows: “ 3. Relationship with other Acts The *Taxation Administration Act 2003* is to be read with this Act as if they formed a single Act. 4. Meaning of terms used in this Act The Glossary at the end of the *Taxation Administration Act 2003* defines or affects the meaning of some of the words and expressions used in this Act and also affects the operation of other provisions. Part 4 — Transitional provisions Division 1 — Interpretation 33. Definitions **“commencement day”** means the day on which the *Taxation Administration Act 2003* comes into operation; **“old Act”** means — (a) an Act repealed by section 5; (b) the old Stamp Act; or (c) section 41 of the *Metropolitan Region Town Planning Scheme Act 1959* as in force immediately before the commencement day; **“old Stamp Act”** means the *Stamp Act 1921* as in force immediately before the commencement day; **“substantive provisions”**, in relation to an old Act, means the provisions of the old Act other than those dealing with matters dealt with in the *Taxation Administration Act 2003*. Division 2 — General transitional provisions 34. General transitional arrangements (1) Section 37(1) of the *Interpretation Act 1984*, except paragraphs (a) and (b), does not apply in relation to the repeal of an old Act. (2) The repeal of an old Act does not, unless the contrary intention appears — (a) affect any right, interest, title, power or privilege created, acquired, accrued, established or exercisable or any status or capacity existing prior to the repeal; (b) affect any duty, obligation, liability, or burden of proof imposed, created, or incurred prior to the repeal; (c) subject to section 11 of *The Criminal Code* and section 10 of the *Sentencing Act 1995*, affect any penalty or forfeiture incurred or liable to be incurred in respect of an offence committed against the old Act; or (d) affect any investigation, legal proceeding or remedy in respect of any such right, interest, title, power, privilege, status, capacity, duty, obligation, liability, burden of proof, penalty or forfeiture. (3) Subject to subsections (4) and (5) — (a) a right, interest, title, power, privilege, duty, obligation, liability or burden of proof referred to in subsection (2)(a) or (b) may be exercised or enforced; (b) a penalty or forfeiture referred to in subsection (2)(c) may be imposed and enforced; and (c) an investigation, legal proceeding or remedy referred to in subsection (2)(d) may be instituted, continued, or enforced, as if the substantive provisions of the relevant old Act — (d) had not been repealed; (e) were a taxation Act for the purposes of the *Taxation Administration Act 2003*; and (f) had been amended to make any modifications necessary for this section to have effect. (4) If an objection, appeal or other legal proceeding (the **“action”**) was instituted under an old Act and was not finally determined before the commencement day — (a) the action may be continued; (b) any requirement to pay interest on an amount of tax determined in the action to have been overpaid applies and may be enforced; (c) any penalty may be imposed and enforced; and (d) any decision, order or determination made in the action has effect, and may be enforced, as if this Act and the taxation Acts had not commenced. (5) If the time limited by an old Act for doing anything is longer than the time limited by a taxation Act for doing the equivalent thing under that Act, then in relation to a matter to which subsection (3) applies, the time limited under the old Act applies in relation to the doing of the thing under the taxation Act. (6) If the time limited by an old Act for commencing proceedings in relation to an offence under that Act is shorter than the 5 year period limited by section 111 of the *Taxation Administration Act 2003*, then despite section 111, proceedings in relation to an offence under the old Act (including an offence under a provision of the old Act that is continued in force under this Part) cannot be commenced after the expiry of the shorter period provided for by the old Act. (7) In this section a reference, in relation to the *Stamp Act 1921*, to the repeal of the old Act is a reference to the amendment of the Act by the *Stamp Amendment Act 2003*. 35. Commissioner not to increase tax liability Despite Part 3 Division 1 of the *Taxation Administration Act 2003*, the Commissioner must not make a reassessment that increases the amount of tax a person is liable to pay in relation to anything that happened before the commencement day if the reassessment could not have been made under the relevant old Act. 36. Delegations A delegation made under an old Act and in force immediately before the commencement day continues in force on and after that day as a delegation made under section 10 of the *Taxation Administration Act 2003*. Division 6 — Stamp duty 43. Adhesive stamps (*Stamp Act 1921*, s. 15, 21 and 23) (1) Despite its repeal by the *Stamp Amendment Act 2003*, section 15 of the old Stamp Act continues in force for 12 months after the commencement day in relation to adhesive stamps that were affixed on instruments before that day. (2) Despite their repeal by the *Stamp Amendment Act 2003*, sections 21 and 23 of the old Stamp Act continue in force for 3 months after the commencement day in relation to adhesive stamps that were affixed on instruments before that day. (3) If adhesive stamps affixed to an instrument have been cancelled in accordance with the old Stamp Act (including the provisions of the old Stamp Act continued in force by subsections (1) and (2)) the instrument is taken to have been endorsed in accordance with section 17C of the *Stamp Act 1921*. 44. Printing of “Stamp Duty Paid” on cheques (*Stamp Act 1921*, s. 52) (1) An authorisation of a financial institution granted under section 52 of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement made under the *Taxation Administration Act 2003*. (2) Any requirement that applied, immediately before the commencement day, to a person to whom an authorisation continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the authorisation was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject. 45. First home owners — reassessment (*Stamp Act 1921*, s. 75AG) Despite section 17(1) of the *Taxation Administration Act 2003*, if property that included a dwellinghouse was conveyed or transferred before the commencement day, an application for a reassessment of the duty payable on the conveyance or transfer on the basis that a rebate under section 75AG of the old Stamp Act should have been, but was not, allowed cannot be made more than 12 months after the date of the original assessment. 46. Reassessment of duty on grant or transfer of vehicle licences (*Stamp Act 1921,* s. 76C(18) and (19), 76CA(3a) and 76CB(9)) (1) This section applies in relation to a grant or transfer of a licence that occurred before the commencement day. (2) Despite section 17(1) of the *Taxation Administration Act 2003*, an application for a reassessment of the duty payable on the grant or transfer of a licence on the basis that the duty should not have been paid because — (a) in the case of a grant — no vehicle licence fee was payable under the *Road Traffic Act 1974* in respect of the licence; or (b) in the case of a transfer — had the transferee applied for the licence on the date of the transfer no vehicle licence fee would have been payable under the *Road Traffic Act 1974*, cannot be made more than 15 months after the licence was granted or transferred. (3) Despite section 17(1) of the *Taxation Administration Act 2003*, an application for a reassessment of the duty paid on the transfer of a licence on the basis that the duty should have been, but was not, charged in accordance with item 6 of the Second Schedule to the old Stamp Act because the transfer did not pass a beneficial interest, cannot be made more than 12 months after the licence was transferred. (4) Despite section 17(1) of the *Taxation Administration Act 2003*, an application for a reassessment of the duty payable on the grant or transfer of a licence on the basis that the duty should have been, but was not, assessed on the net market value of the vehicle (as defined in section 76CB of the old Stamp Act), cannot be made more than 12 months after the licence was granted or transferred. 47. Alternative to stamping individual insurance policies (*Stamp Act 1921*, s. 95A) (1) A permission granted under section 95A of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement made under the *Taxation Administration Act 2003*. (2) Any requirement that applied, immediately before the commencement day, to a person to whom a permission continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the permission was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject. 48. Workers’ compensation insurance (*Stamp Act 1921*, s. 97 and item 16 of the Second Schedule) (1) Despite section 17(1) of the *Taxation Administration Act 2003*, an application for a reassessment of the duty payable on the issue or renewal of a policy of insurance that occurred before the commencement day on the basis that the duty was assessed under item 16(1)(a)(i) of the Second Schedule to the old Stamp Act but should have been assessed under item 16(1)(a)(ii), cannot be made more than 2 years after the beginning of the insurance policy’s cover period. (2) Despite the amendment of Schedule 2 item 16(1)(a) of the *Stamp Act 1921*, on and for 12 months after the commencement day — (a) the reference in Schedule 2 item 16(1)(a)(i)(A) to the *Pay‑roll Tax Assessment Act 2002* includes a reference to the *Pay‑roll Tax Assessment Act 1971*; and (b) the reference in Schedule 2 item 16(1)(a)(i)(B) to section 39 or 40 of the *Pay‑roll Tax Assessment Act 2002* includes a reference to section 10 of the *Pay‑roll Tax Assessment Act 1971*. 49. Payment of duty by returns (*Stamp Act 1921*, s. 112V) (1) A permission granted under section 112V of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement under the *Taxation Administration Act 2003.* (2) Any requirement that applied, immediately before the commencement day, to a person to whom a permission continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the permission was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject. ”.