260AValidation—building permit levy

260A Validation—building permit levy

(1) Subject to subsection (3)—

(a) an estimate of the cost of building work—

(i) under section 201(5) on or after 1 July 1994 and before 1 July 2013; or

(ii) under section 205I(a) on or after 1 July 2013 and before 1 January 2020; or

(iii) under section 205I(1)(a)(i), (2)(a)(i) and (ii) on or after 1 January 2020 and before the commencement day; or

(iv) under section 205I(4)(a)(i) and (ii) on or after 1 February 2021 and before the commencement day—

is taken to be, and to always have been, a correct and valid estimate of the cost of building work; and

(b) a calculation of an amount of building permit levy under section 205I(1)(b)(i) and (2)(b)(ii) on or after 1 January 2020 and before the commencement day is taken to be, and to always have been, a valid calculation of the amount of building permit levy; and

(c) a calculation of an amount of building permit levy under section 205I(4)(b)(i) on or after 1 February 2021 and before the commencement day is taken to be, and to always have been, a valid calculation of the amount of building permit levy; and

(d) a calculation of an amount of building permit levy under section 205LH on or after 1 July 2019 and before the commencement day, for the purposes of an assessment under section 205LG, is taken to be, and to always have been, a valid calculation of the amount of building permit levy; and

(e) an amount of building permit levy—

(i) imposed under section 201 on or after 1 July 1994 and before 1 July 2013; or

(ii) imposed under section 205G on or after 1 July 2013 and before 1 July 2019; or

(iii) imposed under section 205G or 205LI on or after 1 July 2019 and before the commencement day—

is taken to be, and to always have been, a valid imposition of the amount of building permit levy; and

(f) an amount of penalty levy imposed under section 205LC(1) on or after 1 July 2019 and before the commencement day is taken to be, and to always have been, a valid imposition of the amount of penalty levy; and

(g) an amount of penalty levy imposed under section 205LI on or after 1 July 2019 and before the commencement day is taken to be, and to always have been, a valid imposition of the amount of penalty levy; and

(h) an amount of building permit levy referred to in paragraph (e)(i), (ii) or (iii) collected, received or recovered before the commencement day is taken to be, and to always have been, a valid collection, receipt or recovery of the amount of building permit levy; and

(i) any amount of penalty levy referred to in paragraph (f) or (g) collected, received or recovered before the commencement day is taken to be, and to always have been, a valid collection, receipt or recovery of the amount of penalty levy; and