Penalty provision insertion 234E after 234C alters operation of section 119(2)(a) from 1 October 2014. The amendment adds a reference to 234E immediately after 234C in the cited clause, thereby extending that clause's operational scope to include the newly ... Summary
Penalty provision insertion 234E after 234C alters operation of section 119(2)(a) from 1 October 2014.
The amendment adds a reference to 234E immediately after 234C in the cited clause, thereby extending that clause's operational scope to include the newly inserted penalty provision; the insertion takes effect from the commencement date stated in the amending legislation.
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