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Taxation Administration Act 1997
120ASavings and transitional provisions consequent on repeal of Revenue Measures Act 2005
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### 120A Savings and transitional provisions consequent on repeal of Revenue Measures Act 2005
> [*\[Section 120A Inserted by No. 47 of 2011, s. 27, Applied:07 Dec 2011\]*](/view/html/inforce/2011-12-07/act-2011-047#GS27@EN)
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> > (1) Notwithstanding the repeal of the [Debits Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-016) by the [Revenue Measures Act 2005](/view/html/inforce/2026-04-12/act-2005-022) , the Commissioner may recover from an account holder, financial institution, credit card holder or credit card provider, each within the meaning of the [Debits Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-016) as in force immediately before the repeal, any duty that relates to a transaction made before 1 July 2005 and that was unpaid at that day.
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> > (2) For the purposes of [subsection (1)](#GS120A@Gs1@EN) , this Act is to be read as if the [Debits Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-016) had not been repealed.