Document ID: chunk:federal_register_of_legislation:C2005C00272:clause:5_37
Version: federal_register_of_legislation:C2005C00272
Segment Type: clause
Provision Reference: sch 5 cl 37
Character Range: 34466–35873

37  Transitional

(1) Despite the amendments made by this Schedule, the Taxation Administration Act 1953 continues to apply, as if it had not been amended by this Schedule, in relation to any act or omission:
 (a) that took place before 1 July 2003 under or for the purposes of the Diesel and Alternative Fuels Grants Scheme Act 1999; or
 (b) that takes place on or after that day under or for the purposes of that Act in its continued operation in accordance with item 2 of Schedule 2 to this Act.

Note: The above subitem will, for example, have the effect that:

(a) an order may be made under section 8W in the Taxation Administration Act 1953 in relation to an offence committed in relation to the Diesel and Alternative Fuels Grants Scheme Act 1999 before or after its repeal; and

(b) a document may be certified under section 15A in the Taxation Administration Act 1953 as a true copy of a document obtained under the Diesel and Alternative Fuels Grants Scheme Act 1999 before or after its repeal.

(2) Despite the repeal of subsection 17B(8) of the Taxation Administration Act 1953 by this Schedule, section 17B of that Act continues to apply in relation to conduct that constituted or would constitute a contravention of the Diesel and Alternative Fuels Grants Scheme Act 1999, in its continued operation in accordance with item 2 of Schedule 2 to this Act, as if that Act were a taxation law.