(1) The hire duty provisions
continue to apply for powers, rights, privileges and liabilities that would
have been exercisable, acquired, accrued or incurred on or after 1 January
2007 in relation to a pre-repeal hiring charge if the hire duty provisions had
not been repealed.
Examples of how the hire duty provisions continue to apply
under this section—
1 A commercial hirer may be required to lodge a return
or statement, and pay hire duty, on or after 1 January 2007 in relation to a
pre-repeal hiring charge.
2 A person other than a commercial hirer may be
required to lodge the instrument by which a pre-repeal hire is effected, and
pay hire duty, on or after 1 January 2007 in relation to a pre-repeal hiring
charge.
3 The commissioner may make an assessment or reassessment under
previous section 339 of the hire duty payable in relation to a pre-repeal
hiring charge.
4 A pre-repeal hire was made in the circumstances mentioned in
previous section 345. The hire was for an indefinite period but ended, or
ends, within 6 months after it was entered into. An application may be made,
and must be dealt with, under previous section 347.
(2) In this section—
"hire duty provisions" means previous chapter 7 and the omitted definitions.
