Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 129

129.(1) A sales tax amending Act does not have the effect of making a person
liable to a sales tax penalty for any act or omission that happens before the
postponed day.

(2) If a sales tax amending Act would (apart from this section) have the
effect of making a person liable to a sales tax penalty because the person
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.

(3) In this section:

"postponed day" means the 28th day after the day on which the sales tax
amending Act receives the Royal Assent;

"sales tax amending Act" means an Act that amends the sales tax law;

"sales tax penalty" means:

   (a)  an offence; or

   (b)  penalty under Part 9 or late-payment penalty.