It is sometimes necessary to establish the content of an act at a specific point in time. For example, for auditing purposes you may need to check which tax rates applied at a certain time in the past, or indeed what the tax law was at the time before the introduction of GST.
This has been variously called the point in time, backdating or historical approach to legislation. You can use a mixture of print and online resources to update legislation to a particular point in time.
Legislation to a point in time
The most thorough method is to:
Historical Compilations Online
The Federal Register of Legislation and LawNow include historical superceded compilations. (A compilation becomes superceded each time the act is amended).
Federal Register of Legislation
OR
Search for act by name or number and select View Series to see all previous compilations.
LawNow Legislation (Lexis+)
Federal Statutes Annotations (Lexis+)
Federal Statutes Annotations provides a summary overview of Commonwealth legislation. Information included for each principal Act includes latest reprint, details of amending Acts since the latest reprint, together with commencement provisions and dates of operation. Case annotations of judgments interpreting legislative provisions are also included for both Acts and Regulations. Details of reprints, amendments and gazettals are provided for subordinate legislation. A list of repealed legislation is also included.
History of Specific Provisions within Acts
Legislation to a point-in-time
As for Commonwealth legislation, the most thorough method is to:
History of Specific Provisions within Acts
If you are interested in the history of a particular provision of the act, go to that provision in the current compilation of the act and view the history of amendments given in italics below the text of each provision.
Here is an example showing the changes to ss 79 and 80 of the Stamp Act 1921 (WA) on State Law Publisher:
Historical Compilations Online
State Law Publisher provides legislative history by keeping historical versions of earlier compilations where available. Earliest versions are 1998+. Link to earlier versions from the act homepage.
Point-in-Time Search
Use the Search option from the left-side banner in State Law Publisher to find act compilations 2006+ and Acts as Passed (Numbered Acts) 2000+
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