Australian Capital Territory Numbered Acts

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PAYROLL TAX AMENDMENT ACT 2008 (NO. 2 OF 2008) - SECT 24

New section 100

insert

100     Transitional

    (1)     This section applies to a liability to pay tax under the pre-amendment Acts.

    (2)     The pre-amendment Acts continue to apply to—

        (a)     the liability; and

        (b)     anything done to satisfy the liability.

    (3)     In this section:

"pre-amendment Acts" means each of the following Acts as in force at any time before the commencement of the Payroll Tax Amendment Act 2008 :

        (a)     the Payroll Tax Act 1987 ;

        (b)     the Taxation Administration Act 1999 .

    (4)     Subsection (1) and subsection (2) are laws to which the Legislation Act, section 88 (Repeal does not end effect of transitional laws etc) applies.

    (5)     This section expires 5 years after the day it commences.



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