New South Wales Consolidated Acts New South Wales Consolidated Acts
(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts--this ActTaxation Administration (Consequential Amendments) Act 1996Duties Act 1997State Revenue Legislation Further Amendment Act 1999State Revenue Legislation Amendment Act 2000State Revenue Legislation Further Amendment Act 2000State Revenue Legislation Amendment Act 2001Betting Tax Act 2001Gaming Machine Tax Act 2001State Revenue Legislation Further Amendment (No 2) Act 2001 (to the extent that it amends this Act)State Revenue Legislation Amendment Act 2002Pay-roll Tax Legislation Amendment (Avoidance) Act 2002State Revenue Legislation Further Amendment Act 2003 (to the extent that it amends this Act)State Revenue Legislation Amendment Act 2005State Revenue Legislation Further Amendment Act 2005State Revenue Legislation Amendment Act 2008Aboriginal Land Rights Amendment Act 2009State Revenue Legislation Amendment Act 2010any Act that amends this Act
(2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later day.
(3) 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--(a) 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(b) 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.
Except to the extent otherwise provided by this Schedule, nothing in this Schedule affects the application of section 30 of the Interpretation Act 1987 .
An assessment made under a taxation law before the commencement of Part 3 is taken to have been made under that Part, except as provided by clause 16 (2).
The power to make an assessment under Part 3 extends to a tax liability existing before the commencement of that Part.
Despite section 15, a notice of assessment in respect of a tax liability existing before the commencement of Part 3 must specify any interest accrued or fine, penalty or penalty tax payable in relation to the liability calculated in accordance with clauses 8 and 9.
Part 4 extends to tax paid before the commencement of that Part.
Part 4 extends to an application for a refund of tax that was made to the Chief Commissioner before the commencement of that Part and that has not been determined by the Chief Commissioner on that commencement.
(1) If a tax default occurred before the commencement of Division 1 of Part 5, interest accrues in relation to that default on and from that commencement in accordance with that Division, subject to this clause.
(2) The taxpayer concerned may elect that interest accrue under the law that applied to the tax default immediately before the commencement of Division 1 of Part 5.
(3) An election is made by written notice served on the Chief Commissioner.
(4) If the taxpayer makes an election under this clause, the relevant taxation law as in force immediately before the commencement of Division 1 of Part 5 continues to apply to the accrual of interest in relation to the tax default as if this Act and the Taxation Administration (Consequential Amendments) Act 1996 had not been enacted.
(1) Division 2 of Part 5 does not apply to a tax default that occurred before the commencement of that Division.
(2) The relevant taxation law as in force immediately before the commencement of Division 2 of Part 5 continues to apply to the liability for, and calculation of, any fine or penalty payable in relation to a tax default that occurred before that commencement as if this Act and the Taxation Administration (Consequential Amendments) Act 1996 had not been enacted.
Section 34 extends to an approval that has been given under a relevant taxation law before the commencement of that section and that is in force on that commencement.
Division 2 of Part 6 extends to an approval that has been given under a relevant taxation law before the commencement of that Division and that is in force on that commencement.
Part 7 extends to tax that is payable but remains unpaid immediately before the commencement of that Part.
Sections 51, 52, 53 and 54 extend to records required to be kept, before the commencement of those sections, under a taxation law.
On and from the commencement of Division 1 of Part 9, a reference (however expressed) in any other Act (whether assented to before, on or after that commencement), in any instrument made under an Act or in any other instrument of any kind--
(a) to the Chief Commissioner of Stamp Duties, the Deputy Chief Commissioner of Stamp Duties, the Chief Commissioner of Health Insurance Levies, the Deputy Chief Commissioner of Health Insurance Levies, the Chief Commissioner of Land Tax, the Deputy Chief Commissioner of Land Tax, the Chief Commissioner of Pay-roll Tax or the Deputy Chief Commissioner of Pay-roll Tax--is to be read as a reference to the Chief Commissioner of State Revenue, or
(b) to the Commissioner of Stamp Duties, the Commissioner of Health Insurance Levies, the Commissioner of Land Tax, an Assistant Commissioner of Land Tax or the Commissioner of Pay-roll Tax--is to be read as a reference to the Commissioner of State Revenue.
Division 3 of Part 9 extends to information obtained under or in relation to the administration of a taxation law before the commencement of that Division.
(1) Part 10 applies only to a notice of assessment, or a notice of decision or determination of the Chief Commissioner, served after the commencement of that Part.
(2) The provisions of the relevant taxation law as in force immediately before the commencement of Part 10 continue to apply to a notice of assessment, or a notice of decision or determination of a tax officer, served before the commencement of that Part as if this Act and the Taxation Administration (Consequential Amendments) Act 1996 had not been enacted.
(3) Sections 104 and 105 apply to an objection that is allowed, or an appeal that is upheld, after the commencement of those sections, despite the other provisions of this clause.
Section 110 extends to tax that was unpaid before the commencement of that section.
The appointment of a public officer under section 41 of the Pay-roll Tax Act 1971 , being an appointment that is in force immediately before the repeal of that section, is taken to be an appointment under section 112.
An assessment made under the Stamp Duties Act 1920 before 1 July 1998 is taken to have been made under Part 3, except as provided by clause 28.
The power to make an assessment under Part 3 extends to a tax liability existing under the Stamp Duties Act 1920 before 1 July 1998.
Part 4 extends to tax paid under the Stamp Duties Act 1920 before 1 July 1998.
Part 4 extends to an application for a refund of tax that was made under the Stamp Duties Act 1920 to the Chief Commissioner before 1 July 1998 and that had not been determined by the Chief Commissioner as at that date.
Section 34 extends to an approval that was given under the Stamp Duties Act 1920 before 1 July 1998 and that is in force immediately before that date.
Division 2 of Part 6 extends to an approval that was given under the Stamp Duties Act 1920 before 1 July 1998 and that is in force immediately before that date.
Part 7 extends to tax that is payable under the Stamp Duties Act 1920 but remains unpaid immediately before 1 July 1998.
Sections 51, 52, 53 and 54 extend to records required to be kept under the Stamp Duties Act 1920 immediately before 1 July 1998.
Division 3 of Part 9 extends to information obtained under or in relation to the administration of the Stamp Duties Act 1920 before 1 July 1998.
(1) Part 10, in its application to the Stamp Duties Act 1920 , applies only to a notice of assessment, or a notice of decision or determination of the Chief Commissioner, served on or after 1 July 1998.
(2) The Stamp Duties Act 1920 , as in force immediately before 1 July 1998, continues to apply to a notice of assessment, or a notice of decision or determination of a tax officer, served before 1 July 1998 as if the Duties Act 1997 had not been enacted.
(3) Sections 104 and 105 apply to an objection that is allowed, or an appeal that is upheld, on or after 1 July 1998, despite the other provisions of this clause.
Section 110 extends to tax under the Stamp Duties Act 1920 that was unpaid before 1 July 1998.
Section 86 (1B), as inserted by the State Revenue Legislation Further Amendment Act 1999 , is taken to extend to any refusal by the Chief Commissioner to refund tax paid by a taxpayer that was made by the Chief Commissioner before the commencement of that subsection.
(1) The amendments made to section 22 by Schedule 4 [1[#93] and [2[#93] to the State Revenue Legislation Amendment Act 2001 do not apply to the calculation of interest in respect of any day occurring before 1 July 2001.
(2) Anything done or omitted to be done under this Act is validated to the extent that it would have been valid under this Act if this clause had been in force at the time that it was done or omitted.
Section 82, as amended by the State Revenue Legislation Further Amendment Act 2003 , extends to information disclosed on or after 1 July 2003.
Section 84, as amended by the State Revenue Legislation Further Amendment Act 2003 , extends to information obtained before the commencement of the amendment.
(1) The amendments made to section 82 by the State Revenue Legislation Amendment Act 2008 extend to the disclosure, on or after the commencement of the amendments, of information obtained under or in relation to the administration of a taxation law before the commencement of those amendments.
(2) The amendment made to section 125 by the State Revenue Legislation Amendment Act 2008 does not apply in respect of an offence alleged to have been committed before the commencement of that amendment (and section 125, as in force immediately before that amendment, continues to apply in respect of such an offence).
The repeal of the Debits Tax Act 1990 does not affect any liability for tax under that Act that arose before that repeal, and that Act, and this Act, as in force immediately before the repeal of the Debits Tax Act 1990 , continues to apply in respect of any such liability.
This Act, as in force immediately before the repeal of the Stamp Duties Act 1920 , continues to apply in respect of any liability for tax under the Stamp Duties Act 1920 .
(1) Section 21 and Part 5A of the Petroleum Products Subsidy Act 1997 , as in force immediately before their repeal by the amending Act, continue to apply in relation to any amount paid under that Act, or any other thing done or purported to have been done, before that repeal.Note : The above provisions enable investigations to be undertaken in connection with compliance with the Petroleum Products Subsidy Act 1997 and amounts wrongly paid to be recovered.
(2) Clause 9 (3) of the Petroleum Products Subsidy Regulation 2004 , as in force immediately before its repeal by the amending Act, continues to apply in relation to records for a financial year that started before 1 July 2009.Note : Clause 9 (3) of the Petroleum Products Subsidy Regulation 2004 requires records kept under the Regulation to be kept for 5 years after the financial year to which they relate.
(3) This clause does not limit section 30 of the Interpretation Act 1987 .
(4) In this clause--
"amending Act" means the State Revenue Legislation Amendment Act 2010 .
The amendment made to section 12 by the State Revenue Legislation Further Amendment Act 2012 extends, and is taken to have always extended, to disputes arising, or a tax liability arising, before the commencement of that amendment.
Division 2 of Part 7, as in force immediately before the commencement of the amendments made by the State Revenue Legislation Amendment Act 2014 , continues to apply to a compliance notice issued before that commencement.
Section 5B, as inserted by the State Revenue and Other Legislation Amendment (Budget Measures) Act 2014 , applies in respect of royalty payable for a period that commences on or after the commencement of that section.
Section 39A, as inserted by the State Revenue Legislation Amendment (Electronic Transactions) Act 2014 , extends to a special arrangement approved by the Chief Commissioner, or a person approved to pay tax under a special arrangement, before the commencement of section 39A.
Section 8 (3) of this Act, as inserted by the State Revenue Legislation Amendment Act 2015 , extends to any calculation of tax liability made by the Chief Commissioner at any time before the commencement of that provision but does not extend to any matter the subject of a decision in Freelance Global Ltd v Chief Commissioner of State Revenue[2014[#93] NSWSC 127 .
Section 105 (2) and (3), as inserted by the State Revenue Legislation Amendment Act 2016 , extend to an amount of land tax or payroll tax paid by a taxpayer before the commencement of those provisions (but do not apply in relation to a reassessment that is made before the commencement of those provisions of the amount of land tax or payroll tax the taxpayer is liable to pay).
(1) An amendment made to this Act by the State Debt Recovery Act 2018 extends to a tax amount that became payable before the commencement of the amendment.
(2) Accordingly, a notice of assessment may be served on a person, in relation to the tax amount, in accordance with section 46 (as substituted by that Act) and that notice constitutes a debt notice for the purposes of the State Debt Recovery Act 2018 .
(3) This clause is subject to the other provisions of this Part.
The functions of the Hardship Review Board in relation to any matter that was being dealt with by the Hardship Review Board as constituted under section 106A, before the substitution of that section by the State Debt Recovery Act 2018 , may continue to be exercised by the Hardship Review Board as constituted under that section.
(1) Section 46, as in force immediately before its substitution by the State Debt Recovery Act 2018 , continues to apply in relation to any requirement made by the Chief Commissioner that was made under that section, by notice in writing served on a taxpayer, before the substitution of that section by that Act.
(2) This clause does not prevent the Chief Commissioner exercising the Chief Commissioner's functions under section 46, as substituted by the State Debt Recovery Act 2018 , in respect of the unpaid tax amount.
(1) Part 10A, as inserted by the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 , applies to a scheme that is--(a) entered into or made on or after the commencement of the Part, or(b) carried out on or after the commencement of the Part, regardless of when it was first entered into or made.
(2) However, Part 10A does not apply to tax avoided by a person as a result of a tax avoidance scheme if, apart from the scheme, the tax liability would have arisen before the commencement of the Part.
(3) A provision of Part 10A that corresponds, or substantially corresponds, to a provision of the duty avoidance provisions extends to a scheme to which the duty avoidance provisions applied immediately before their repeal.
(4) In this clause--
"duty avoidance provisions" means the Duties Act 1997 , Chapter 11A.
"scheme" includes part of a scheme.
"tax" does not include duty under the Duties Act 1997 .
"tax liability" does not include liability for duty under the Duties Act 1997 .