Taxation Administration Act 1953
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
An Act that amends an *indirect tax law does not have the effect of making you liable to:
(a) a penalty for an offence against an indirect tax law; or
(b) *general interest charge under section 105-80 ;
for any act or omission that happens before the 28th day (the postponed day ) after the day on which the amending Act receives the Royal Assent.105-85(2)
If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:
(a) within a specified period ending before the postponed day; or
(b) before a specified time happening before the postponed day;
the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.105-85(3)
This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.
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