TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930  

SECTION 140  

140   PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT, & c.  
Section 43 of the Principal Act is amended by omitting sub-sections (1), (2) and (3) and substituting the following sub-section:

``43(1) The fact that a review or appeal is pending in relation to an assessment or refund decision does not in the meantime interfere with, or affect, the assessment or refund decision and sales tax may be recovered as if no review or appeal were pending.''.