Document ID: chunk:federal_register_of_legislation:C2013A00118:clause:1_114
Version: federal_register_of_legislation:C2013A00118
Segment Type: clause
Provision Reference: sch 1 cl 114
Character Range: 71897–72638

114  Saving of provisions about general interest charge and interest
If:
 (a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
 (i) general interest charge or shortfall interest charge; or
 (ii) an amount of interest worked out under subsection 292‑425(2) of the Income Tax Assessment Act 1997; and
 (b) in a particular case, the period in respect of which the charge or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.