821
CurrentApplication of particular provisions for previous section 326 records
Chapter 15Transitional, declaratory and validating provisions
Part 9Transitional provisions for Revenue Legislation Amendment Act 2014
821 Application of particular provisions for previous section 326 records
(1)
This section applies to a person in relation to a record required to be kept by the person under section 326 as in force immediately before the commencement (previous section 326).
(2)
On and from the commencement—
(a)
previous section 326(2) continues to apply to the person in relation to the record; and
(b)
if the person is no longer the holder of a mining claim or mining lease or a person who otherwise mines mineral from land, sections 326A, 326B and 326D also apply to the person in relation to the record.
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