SCHEDULE 1 - Savings and transSCHEDULE 1 - Savings and transitional

# SCHEDULE 1 - Savings and trans SCHEDULE 1 - Savings and transitional [Section 120](#GS120@EN) > **1.   **Tax officers**** > > > The person holding office as Commissioner of Pay-roll Tax immediately before the commencement day continues, on that day, as Commissioner of State Revenue under this Act. > **2.   **Assessments**** > > > > (1) [Part 3](#HP3@EN) applies to the assessment of a tax liability whether the liability arises before, on or after the commencement day. > > > > > (2) An assessment made under a taxation law before the commencement day is taken, on that day, to have been made under this Act. > **3.   **Refunds**** > > > > (1) [Part 4](#HP4@EN) applies to the refund or recovery of tax paid before the commencement day. > > > > > (2) [Part 4](#HP4@EN) does not apply to an application for a refund made but not determined before the commencement day. > **4.   **Interest**** > > > > (1) Interest in respect of a tax default that occurred before the commencement day accrues from that day in accordance with [Division 1](#HP5@HD1@EN) of [Part 5](#HP5@EN) . > > > > > (2) The Commissioner may remit interest in respect of any interest that accrued under a taxation law before the commencement day. > **5.   **Penalty tax**** > > > > (1) [Division 2](#HP5@HD2@EN) of [Part 5](#HP5@EN) does not apply to a tax default that occurred before the commencement day. > > > > > (2) The Commissioner may remit penalty tax in respect of any penalty tax imposed on a taxpayer by a taxation law before the commencement day. > > > > > (3) [*\[Schedule 1 Amended by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC9@Hpa@EN) If a tax default occurred under a taxation law before the commencement day – > > > > > > > > (a) the Commissioner may make an assessment under this Act of any additional tax that would have been payable or assessable under that taxation law in relation to the default; and > > > > > > > > > (b) this Act applies as if the additional tax were penalty tax. > > > > > (4) [*\[Schedule 1 Amended by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC9@Hpa@EN) In this clause, > > > > > > > ***additional tax*** means an additional amount payable by way of tax, penalty tax, fine or duty under a taxation law as in force immediately before the commencement day. > **6.   **Approval of special tax return arrangements**** > > > [Division 2](#HP6@HD2@EN) of [Part 6](#HP6@EN) applies to an approval under a taxation law and in force immediately before the commencement day. > **7.   **Collection of unpaid tax**** > > > > (1) [Part 7](#HP7@EN) applies to tax that is payable but unpaid immediately before the commencement day. > > > > > (2) Any proceedings under a taxation law in relation to the recovery of unpaid tax not completed before the commencement day may, on or after that day, be completed under that law. > **8.   **Records**** > > > [Sections 61](#GS61@EN) , [62](#GS62@EN) , [63](#GS63@EN) and [64](#GS64@EN) apply to records kept under a taxation law before the commencement day. > **9.   **Secrecy**** > > > [Division 2](#HP9@HD2@EN) of [Part 9](#HP9@EN) applies to information obtained by a tax officer or other person before the commencement day. > **10.   **Objections and appeals**** > > > > (1) The provisions of [Part 10](#HP10@EN) apply on and after the commencement day in relation to – > > > > > > > > (a) any assessment made under a taxation law before that day as if it were an assessment under this Act; and > > > > > > > > > (b) any decision of the Commissioner that may be the subject of objection under a taxation law in force immediately before the commencement day as if it were a decision that may be the subject of objection under that Part. > > > > > (2) [Subclause (1)](#JS1@GC10@Gc1@EN) does not apply to any assessment or decision if an objection has been lodged against it under a taxation law before the commencement day. > > > > > (3) Appeal proceedings in relation to a decision on an objection lodged under a taxation law before the commencement day may be commenced or continued under that law. > > > > > (4) [*\[Schedule 1 Amended by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC9@Hpb@EN) [Section 80(1A)](#GS80@Gs1A@EN) applies to – > > > > > > > > (a) any refusal by the Commissioner to refund tax paid or purportedly paid that was made before the commencement of the *Taxation Law (Miscellaneous Amendments) Act 2002*; and > > > > > > > > > (b) a failure by the Commissioner to refund the tax within 3 months after the application for the refund is lodged that is taken to be a refusal to refund the tax. > > > > > (5) [*\[Schedule 1 Amended by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC9@Hpb@EN) [Section 94](#GS94@EN) applies to any assessment or decision made, any objection allowed or any review or appeal upheld before the commencement of the *Taxation Law (Miscellaneous Amendments) Act 2002*. > **11.   **Evidence**** > > > [Sections 102](#GS102@EN) and [103](#GS103@EN) apply on and after the commencement day in relation to proceedings relating to a taxation law commenced on or after that commencement, whether the proceedings relate to matters or things occurring before, on or after that day. > **12.   **Refunds where period altered by *Taxation and Related Legislation (Miscellaneous Amendments) Act 2016***** > > > [*\[Schedule 1 Amended by No. 43 of 2016, s. 30, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS30@EN) The amendments to [sections 28](#GS28@EN) and [29](#GS29@EN) made by the *Taxation and Related Legislation (Miscellaneous Amendments) Act 2016* do not apply in relation to a payment, or purported payment, under a taxation law if an application for a refund was, before the day on which those provisions were so amended, made under [section 29](#GS29@EN) in relation to the payment or purported payment.