Taxation Laws Amendment (Excise Arrangements) Act 2001 (25 of 2001)

Schedule 6   Amendment of the Coal Excise Act 1949

5   Transitional provision - officers

A person who, immediately before the commencement of this item:

(a) was an officer within the meaning of the Coal Excise Act 1949; and

(b) held a position under which he or she exercised powers or performed functions under that Act;

is taken, immediately after that commencement, to be an officer for the purposes of that Act.