Queensland Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
TAXATION ADMINISTRATION ACT 2001 - SECT 157
Repealed Stamp Act is revenue law for particular provisions
157 Repealed Stamp Act is revenue law for particular provisions
(1) Despite its repeal, the repealed Stamp Act is taken to be a revenue law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 .
(2) However, the following provisions do not apply to the repealed Stamp Act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 .
(3) 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repealed Stamp Act, the provision applies with all necessary changes to ensure
the repealed Stamp Act can be read together with this Act as if they together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repealed Stamp Act. Note— See the repealed Stamp Act, section 80 (Amendment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).
(4) 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relating to a particular matter applies to the repealed Stamp Act and the
repealed Stamp Act contains a provision about the same matter, the provision
in the repealed Stamp Act does not apply to the matter.
(5) This section has
effect subject to sections 159 and 160 .
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback