890
In forceApplication of Taxation Administration Act 2001, s 138 (Second or subsequent offence)
Chapter 15Transitional, declaratory and validating provisions
Part 20Transitional provisions for Royalty Legislation Amendment Act 2020
890 Application of Taxation Administration Act 2001, s 138 (Second or subsequent offence)
(1)
For applying the Taxation Administration Act 2001, section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement.
(2)
If the Taxation Administration Act 2001, section 138(1)(a) applies for an offence against a former provision of this Act that was repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of this Act or the Taxation Administration Act 2001 that corresponds to the former provision.
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