A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 2 Indirect tax transition
A New Tax System (Goods and Services Tax Transition) Act 1999
14 Subsection 16(4)
Omit "before 22 January 2001", substitute "for a tax period that ends before 7 January 2001".