Commonwealth Numbered Acts

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

14A. In spite of subsection 93(3) of the new Assessment Act, a scheme that was
entered into, or that began to be carried out, at any time is a scheme to
which Division 1 of Part 8 of that Act applies if:

   (a)  the scheme, or a part of it, has been, or may be, taken into account
        by the Commissioner in applying subsection 18(4) of the Sales Tax
        Assessment Act (No. 1) 1930 or any corresponding provision of the
        old law; or

   (b)  section 18A of that Act, or any corresponding provision of the
        old law, applied to the scheme or any part of it.