Document ID: chunk:federal_register_of_legislation:F2025L00058:reg:10
Version: federal_register_of_legislation:F2025L00058
Segment Type: reg
Provision Reference: reg 10
Character Range: 30712–32776

10  Amount of tax – transitional arrangements
 (1) Despite Part 2 of this instrument, if:
 (a) tax is imposed on the issue of a licence; and
 (b) the licence is issued on or after the commencement day; and
 (c) the licence comes into force before 5 April 2025;
  use the 2015 instrument to work out the amount of tax imposed.
Note 1: If a licence is issued before the commencement day, the 2015 instrument is used to work out the amount of tax imposed on the issue of the licence, whether or not the licence comes into force before 5 April 2025.
Note 2: If a licence is issued on or after the commencement day, and comes into force on or after 5 April 2025, this instrument is used to work out the amount of tax imposed on the issue of the licence.
 (2) Despite Part 2 of this instrument, if:
 (a) tax is imposed on the anniversary of the day on which a licence came into force (the anniversary day); and
 (b) the anniversary day is on or after the commencement day but before 5 April 2025;
  use the 2015 instrument to work out the amount of tax imposed.
Note 1: If, for a licence, the anniversary day is before 5 April 2025, the 2015 instrument is used to work out the amount of tax imposed on the anniversary day.
Note 2: If, for a licence, the anniversary day is on or after 5 April 2025, this instrument is used to work out the amount of tax imposed on the anniversary day.
 (3) Despite Part 2 of this instrument, if:
 (a) tax is imposed on the holding of a licence; and
 (b) the day on which the tax is imposed is on or after the commencement day but before 5 April 2025;
  use the 2015 instrument to work out the amount of tax imposed.
Note 1: If, for a licence, the day on which tax is imposed on the holding of the licence is before 5 April 2025, the 2015 instrument is used to work out the amount of tax imposed on the holding of the licence.
Note 2: If, for a licence, the day on which tax is imposed on the holding of the licence is on or after 5 April 2025, this instrument is used to work out the amount of tax imposed on the holding of the licence.