A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 69 - Non-deductible expenses  

Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities  

69-45   When elections cease to have effect  

If a circumstance specified in the second column of the following table occurs, the election ceases to have effect from the start of the tax period specified in the third column:

When elections cease to have effect

When elections cease to have effect

When elections cease to have effect
Item	Kind of election	Circumstance	Tax period
1	Any election under this Subdivision	You withdraw the election	The tax period (which must not be a past tax period) specified in the withdrawal
2	An election under section 69-25	You make an election under section 69-30	The tax period at the start of which the election under section 69-30 takes effect
3	An election under section 69-30	You make an election under section 69-25	The tax period at the start of which the election under section 69-25 takes effect
4	An election under section 69-30	You cease to have a *valid meal entertainment register	The tax period during which you cease to have such a register
5	An election under section 69-25 or 69-30	You make an election under section 37AA or 37CA of the Fringe Benefits Tax Assessment Act 1986	The tax period during which the election is made
6	An election under section 69-35	You make an election under section 152B of that Act	The tax period during which the election is made