TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 217   SALES TAX OBJECTIONS AND REQUESTS FOR REFERENCE  

217(1)    
Where -

(a) notice of an assessment or decision made under the Sales Tax Assessment Act (No. 1) 1930 as in force before 1 July 1986, or under that Act as so in force as it is applied for the purposes of any other Act providing for the assessment of sales tax, is served before that day; or

(b) notice of an assessment made under section 35 of the Sales Tax Assessment Act (No. 1) 1930 as in force before 1 July 1986, or under that provision as so in force as it is applied for the purposes of any other Act providing for the assessment of sales tax, is published before that day, a person shall be entitled to object against the assessment or decision on or after that day in respect, and only in respect, of matters concerning which, but for the amendments made by this Act, that person would have been entitled to object against the assessment or decision before that day.

217(2)    
Section 41 of the Sales Tax Assessment Act (No. 1) 1930 as in force on 1 July 1986, so far as that section relates to a reviewable decision within the meaning of that Act, and that section as it so relates in its application for the purposes of any other Act providing for the assessment of sales tax, do not apply in relation to a decision on an objection, being a decision made before 1 July 1986.

217(3)    
Section 44B of the Sales Tax Assessment Act (No. 1) 1930 as in force immediately before 1 July 1986, and that section as so in force in its application for the purposes of any other Act providing for the assessment of sales tax, continue to apply, notwithstanding the repeal of that first-mentioned section, in relation to a reviewable decision where the decision on the objection against the reviewable decision was made before that day.