Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
A New Tax System (Goods and Services Tax) Act 1999
12 Application
The amendment made by item 11 applies, and is taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.