sec.340CContinued application of Act

sec.340C Continued application of Act

This Act as in force from time to time before the commencement continues to apply in relation to a pre-commencement liability as if the Betting Tax Act 2018 , part 9, division 5 had not commenced. Without limiting subsection (1)— former section 166 continues to apply after the commencement in relation to the payment of a pre-commencement liability; and former section 167 continues to apply after the commencement for calculating a pre-commencement liability. Despite subsection (1), section 172 as in force immediately before the commencement continues to apply after the commencement in relation to— the evasion, after the commencement, of the payment of an amount payable as wagering tax under former section 166, whether the amount— was payable before the commencement; or is payable after the commencement under this section; and a return given after the commencement under former section 167 as continued in effect under this section. In this section— pre-commencement liability means a liability under former section 165 for any month before the commencement. wagering tax means wagering tax within the meaning of this Act as in force from time to time before the commencement. s 340C ins 2018 No. 13 s 88 (sec.340C-ssec.1) This Act as in force from time to time before the commencement continues to apply in relation to a pre-commencement liability as if the Betting Tax Act 2018 , part 9, division 5 had not commenced. (sec.340C-ssec.2) Without limiting subsection (1)— former section 166 continues to apply after the commencement in relation to the payment of a pre-commencement liability; and former section 167 continues to apply after the commencement for calculating a pre-commencement liability. (sec.340C-ssec.3) Despite subsection (1), section 172 as in force immediately before the commencement continues to apply after the commencement in relation to— the evasion, after the commencement, of the payment of an amount payable as wagering tax under former section 166, whether the amount— was payable before the commencement; or is payable after the commencement under this section; and a return given after the commencement under former section 167 as continued in effect under this section. (sec.340C-ssec.4) In this section— pre-commencement liability means a liability under former section 165 for any month before the commencement. wagering tax means wagering tax within the meaning of this Act as in force from time to time before the commencement.

• (a) former section 166 continues to apply after the commencement in relation to the payment of a pre-commencement liability; and
• (b) former section 167 continues to apply after the commencement for calculating a pre-commencement liability.
• (a) the evasion, after the commencement, of the payment of an amount payable as wagering tax under former section 166, whether the amount— (i) was payable before the commencement; or (ii) is payable after the commencement under this section; and