Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)

Schedule 2   Choosing annual PAYG instalments if voluntarily registered for GST

Income Tax Assessment Act 1997

1   Subsection 995-1(1)

Insert:

annual tax period election has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.