Document ID: chunk:federal_register_of_legislation:C2017C00362:clause:5_159
Version: federal_register_of_legislation:C2017C00362
Segment Type: clause
Provision Reference: sch 5 cl 159
Character Range: 223823–225810

159  Saving and transitional provisions
(1) Section 155‑15 in Schedule 1 to the Taxation Administration Act 1953, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a document mentioned in column 3 of item 3 of the table in subsection 155‑15(1) in that Schedule that was given to Customs before that commencement.
(2) Section 155‑20 in Schedule 1 to the Taxation Administration Act 1953, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to the following documents given before that commencement:
 (a) a document mentioned in column 1 of item 1 or 2 of the table in subsection 155‑20(1) in that Schedule communicated to Customs in respect of an importation or dealing;
 (b) a document mentioned in column 2 of that table item given by Customs to an entity in respect of that importation or dealing.
(3) If:
 (a) before the commencement of this item, a document mentioned in column 1 of item 1 or 2 of the table in subsection 155‑20(1) in Schedule 1 to the Taxation Administration Act 1953 was communicated to Customs in respect of an importation or dealing; but
 (b) before that commencement, Customs had not given the document mentioned in column 2 of that table item to an entity in respect of that importation or dealing;
then section 155‑20 in that Schedule applies on and after that commencement as if the document mentioned in column 1 of that table item had been communicated to the Department administered by the Minister administering Part XII of the Customs Act 1901.
(4) Section 155‑40 in Schedule 1 to the Taxation Administration Act 1953, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to an advice mentioned in paragraph 155‑40(2)(b) in that Schedule that was given by Customs to an entity before that commencement.

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