Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT (No. 2) 1988 No. 152, 1988 - SECT 6

6. (1) Nothing in this Act makes a person liable to a defined penalty because
of an act or omission before the postponed day.

(2) Where, apart from this section, this Act would have had the effect of
making a person liable to a defined 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 occurring before the postponed day; that
        requirement has effect as if the relevant law operated instead by
        reference to a period ending at the beginning of the postponed day, or
        by reference to the beginning of the postponed day, as the case may
        be.

(3) For the purposes of this section, a reference to a person being liable to
a defined penalty is a reference to:

   (a)  the person being guilty of an offence; or

   (b)  the person being liable to additional tax by way of penalty.
(4) In this section, "postponed day" means the twenty-eighth day after the day
on which this Act receives the Royal Assent.