Commonwealth Numbered Acts

SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 No. 118, 1992 - SECT 14

14. For the purpose of deciding whether a person is a quarterly remitter for a
sales tax quarter, subsection 62(2) of the new Assessment Act has effect as
if:

   (a)  the reference in that subsection to sales tax included a reference to
        tax under the old law; and

   (b)  a reference in that subsection to the person having been a quarterly
        remitter for a particular sales tax quarter included a reference to
        the person having been a quarterly remitter under the old law for that
        quarter; and

   (c)  the reference in that subsection to the person's liability to lodge
        returns, or to pay tax, in respect of assessable dealings included a
        reference to the person's liability under the old law to lodge
        returns, or to pay tax, in respect of acts, transactions or
        operations.