Queensland Consolidated Acts Queensland Consolidated Acts(1) This section provides for how the Administration Act applies to this Act, in relation to particular liabilities, acts and omissions, as a revenue law under the Administration Act.
Note--
The Administration Act applies to this Act, as a revenue law, except to the extent its application is limited or modified under this division.
(2) The following provisions of the Administration Act do not apply in relation to a pre-commencement liability--
(a) part 3;
(b) sections 30 to 33, 35, 41 and 42;
(c) part 5;
(d) sections 124 and 125.
(3) To remove doubt, it is declared that the Administration Act applies in relation to an act or omission done or omitted to be done on or after the commencement, even if the act or omission relates to a pre-commencement liability.
(4) However, the Administration Act, sections 124 and 125 do not apply in relation to an act or omission mentioned in subsection (3) if the act or omission relates to a pre-commencement liability.
(5) For applying the Administration Act, section 37, in relation to a pre-commencement liability, the reference in that section to a reassessment is taken to be an alteration of an assessment under previous section 20.
(6) If, under this section, a provision of the Administration Act relating to a particular matter applies to this Act and this Act contains provision about the same matter, this Act does not apply to the matter.
(7) Despite subsection (6), the commissioner may exercise the commissioner's power under either previous section 43A, or the Administration Act, section 50, in relation to a pre-commencement liability until 30 September 2009.