Administrative Decisions Review Act 1997

Subject to this Part, this Act and the revenue amendments do not apply to or affect:

any determination of a taxpayer’s objection made by the Chief Commissioner of State Revenue under the Taxation Administration Act 1996 before the commencement of the revenue amendments, and

any right to appeal to the Land and Environment Court under section 38A of the Land Tax Management Act 1956 that accrued before that commencement, and

any other proceedings that were instituted before the commencement of the revenue amendments and have not been finally determined by a court before that commencement.

Subject to this Part, any rules, regulations or other law that would have been applied to any determination, appeal right or proceedings referred to in subclause (1) had this Act and the amending Act not been enacted continue to apply to the objection, appeal right or proceedings as if this Act and the amending Act had not been enacted.