Payroll Tax Act 2007

The regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act.

Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date.

To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as—

to affect, in a manner prejudicial to any person (other than the State or an authority of the State), the rights of that person existing before the date of its publication; or

to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the date of its publication.