Duties Act 2001

This section applies to an assessment for hire duty made in relation to a pre-repeal hire.

If the assessment is or was made on the basis of an exemption under chapter 10, part 2, division 1, then previous sections 417 and 419 continue to apply in relation to the hire.

For subsection (2), a reassessment made as required under previous section 419(3) imposing duty in relation to the pre-repeal hiring charges must be made as if chapter 7 had not been repealed.

If duty is or was imposed on the hire because the use requirements under chapter 10, part 2, division 2 would not be complied with, previous section 418 continues to apply for the hire, even if the duration period ends on or after 1 January 2007.