99
CurrentApplication of amended Act in relation to liabilities etc. arising on or after commencement
Part 7Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004
Division 2Application of amended Act and Administration Act
99 Application of amended Act in relation to liabilities etc. arising on or after commencement
(1)
The amended Act applies in relation to—
(a)
a post-commencement liability; and
(b)
an act or omission done or omitted to be done for this Act on or after the commencement.Example for subsection (1)(b)—
The commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.
(2)
Subsection (1) has effect subject to division 4.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.