Taxation Laws Amendment Act (No. 1) 2003 (12 of 2003)

Schedule 4   Goods and services tax

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

3   After subsection 23(1)

Insert:

(1AA) It does not matter, for the purposes of subsection (1), whether the payment occurred before, on or after 1 July 2003.