TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
Each of the following provisions, that is to say:
(a) sub-section 24(1) of the Estate Duty Assessment Act 1914 ;
(b) sub-section 31(1) of the Gift Duty Assessment Act 1941 ;
(c) sub-sections 33(6) and (10) and 39(1) of the Pay-roll Tax Assessment Act 1941 ;
(d) sub-sections 35(6) and (10) and 40(1) of the Sales Tax Assessment Act (No. 1) 1930 ;
(e) the last-mentioned provisions in their application for the purposes of any other Act providing for the assessment of sales tax, as in force on 1 July 1986, does not apply in relation to an assessment if the period within which, apart from the amendments made by this Act, an objection against the assessment could have been lodged with the Commissioner had ended before that day.
218(2)
Nothing in sub-section (1) shall be taken to imply that an objection may be lodged after 1 July 1986 in respect of an assessment notice of which was published or served before that day under a provision of the Sales Tax Assessment Act (No. 1) 1930 as in force before that day, 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, in respect of a matter other than a matter referred to in section 217.
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