TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
PART XXXI
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TRANSITIONAL AND REPEALS
SECTION 228
228
RELIEF BOARDS
Where, under -
(a) section 48A of the Estate Duty Assessment Act 1914 ;
(b) section 265 of the Income Tax Assessment Act 1936 ;
(c) section 70 of the Pay-roll Tax Assessment Act 1941 ; or
(d) section 69 of the Pay-roll Tax (Territories) Assessment Act 1971 , as in force immediately before 1 July 1986, a designated person under that section had started to examine a person in relation to an application under that section but had not submitted a report as required by that section, the designated person may, notwithstanding the amendments effected by this Act, continue and complete the examination, and report, as if the amendments of that section made by this Act had not been made.
Where, under -
(a) section 48A of the Estate Duty Assessment Act 1914 ;
(b) section 265 of the Income Tax Assessment Act 1936 ;
(c) section 70 of the Pay-roll Tax Assessment Act 1941 ; or
(d) section 69 of the Pay-roll Tax (Territories) Assessment Act 1971 , as in force immediately before 1 July 1986, a designated person under that section had started to examine a person in relation to an application under that section but had not submitted a report as required by that section, the designated person may, notwithstanding the amendments effected by this Act, continue and complete the examination, and report, as if the amendments of that section made by this Act had not been made.
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