Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 2   Refund collection system

Taxation Administration Act 1953

23   Application

(1) The amendments made by this Schedule apply in relation to goods acquired, and wine purchased, on or after 1 July 2010.

(2) However, if this Act does not receive the Royal Assent on or before 1 July 2010, the amendments made by items 3 and 4 of this Schedule apply in relation to goods acquired, and wine purchased, on or after the day this Act receives the Royal Assent.