106
CurrentSecond or subsequent offences
Part 7Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004
Division 2Application of amended Act and Administration Act
106 Second or subsequent offences
(1)
For applying the Administration Act, 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If the Administration Act, section 138(1)(a), applies for an offence against a previous provision of this Act that is repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a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 the amended Act or the Administration Act that corresponds to the previous provision.
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