TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
PART XXXI
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TRANSITIONAL AND REPEALS
SECTION 227
227
EVIDENTIARY PROVISIONS IN RESPECT OF SALES TAX ASSESSMENTS
Where notice of an assessment had been served before 1 July 1986 under the Sales Tax Assessment Act (No. 1) 1930 or under any other Act providing for the assessment of sales tax -
(a) sub-section 35(7) and section 39 of the Sales Tax Assessment Act (No. 1) 1930 as in force immediately before that day or those provisions as so in force as they are applied for the purposes of that other Act, as the case requires, and section 10 of the Sales Tax Procedure Act 1934 continue so to apply in relation to that assessment on and after that day as if they had not been repealed; and
(b) section 67 of the Sales Tax Assessment Act (No. 1) 1930 as in force on that day or that section as so in force as it is applied for the purpose of that other Act and sub-section 10(3) of the Sales Tax Procedure Act 1934 do not apply in relation to that assessment.
Where notice of an assessment had been served before 1 July 1986 under the Sales Tax Assessment Act (No. 1) 1930 or under any other Act providing for the assessment of sales tax -
(a) sub-section 35(7) and section 39 of the Sales Tax Assessment Act (No. 1) 1930 as in force immediately before that day or those provisions as so in force as they are applied for the purposes of that other Act, as the case requires, and section 10 of the Sales Tax Procedure Act 1934 continue so to apply in relation to that assessment on and after that day as if they had not been repealed; and
(b) section 67 of the Sales Tax Assessment Act (No. 1) 1930 as in force on that day or that section as so in force as it is applied for the purpose of that other Act and sub-section 10(3) of the Sales Tax Procedure Act 1934 do not apply in relation to that assessment.
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