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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]
(1) Notwithstanding the repeal of the Debits Duties Act 2001 by the Revenue Measures Act 2005 , 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 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.
(2) For the purposes of subsection (1) , this Act is to be read as if the Debits Duties Act 2001 had not been repealed.