Section 109

All acts and things done by or on behalf of the Director General in preparation for or in anticipation of the enactment of this Act and any expenditure incurred in relation thereto shall be deemed to have been authorized under this Act, provided that the acts and things done are consistent with the general intention and purposes of this Act, and all rights and obligations acquired or incurred as a result of the doing of those acts or things including any expenditure incurred in relation thereto shall upon the coming into operation of this Act be deemed to be the rights and obligations of the Director General.

*NOTE—The Goods and Services Tax Act 2014 [Act 762] has since been repealed by the Goods and

Services Tax (Repeal) Act 2018 [Act 805] which comes into operation on 1 September 2018

—see section 3 of Act 805. Subsequently, Act 805 has since been repealed.

Sales Tax 111

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*NOTE—see sections 9 and 10 of the Sales Tax (Amendment) 2022 [Act A1671]

which comes into operation on 1 January 2023 which provides as follows:

Transitional provisions