SCHEDULE 1 - Savings and transitional

Section 45

1.    Interpretation

In this Schedule,

repealed Act means the Land and Income Taxation Act 1910 .

2.    Land tax payable for financial year 1 July 2000

Any land tax due and payable under the repealed Act for the financial year beginning 1 July 2000 is payable at the date or dates determined by the Commissioner under section 170 of the repealed Act.

3.    Amendment of assessment

Any amendment of an assessment under the repealed Act for the financial year beginning on 1 July 2000 is to be made under the repealed Act.

4.    Proceedings

Any proceedings instituted but not determined before the commencement of this Act for the recovery of land tax payable under the repealed Act are, on and after that commencement, to be determined under the repealed Act.