107
CurrentApplication of previous provisions to particular liabilities etc.
Part 7Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004
Division 3Application of previous provisions
107 Application of previous provisions to particular liabilities etc.
(1)
Despite their amendment or repeal by the amending Act, the previous provisions of this Act continue to apply in relation to—
(a)
a pre-commencement liability; and
(b)
a liability for payroll tax in relation to a transitional return period; and
(c)
a pre-commencement act or omission.
(2)
However, previous section 16L(5) does not apply.
(3)
Also, subsection (1) has effect subject to sections 100, 101, 103 and 104(9).
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