Repealed Stamp Act is revenue law for particular provisions
157 Repealed Stamp Act is revenue law for particular provisions
Despite its repeal, the repealed Stamp Act is taken to be a revenue law under section 6.
Note—
Also, see the Duties Act 2001, section 512.
However, the following provisions do not apply to the repealed Stamp Act as a revenue law—
• part 3 (Assessments of tax)
• part 4 (Payments and refunds of tax and other amounts), other than sections 29, 34 and 40 and part 4, divisions 4 and 5
• part 5 (Interest and penalty tax)
• part 9 (Record keeping), other than sections 117 and 119
• part 10 (Enforcement and legal proceedings), other than sections 122, 123, 126 and 134 to 138 and part 10, division 2.
For applying a provision of this Act to the repealed Stamp Act, the provision applies with all necessary changes to ensure the repealed Stamp Act can be read together with this Act as if they together formed a single Act.
Example for subsection (3)—
A reference to a reassessment is taken to be a reference to an assessment amended under the repealed Stamp Act.
Note—
See the repealed Stamp Act, section 80 (Amendment of assessments).
If, under this section, a provision of this Act relating to a particular matter applies to the repealed Stamp Act and the repealed Stamp Act contains a provision about the same matter, the provision in the repealed Stamp Act does not apply to the matter.
This section has effect subject to sections 159 and 160.
This Act’s bill:Explanatory memorandum
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.