Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)

Schedule 4   Minor amendments

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

10   Section 195-1 (definition of tax period )

Repeal the definition, substitute:

tax period means a tax period applying to you under:

(a) Division 27 (about quarterly and one month tax periods); or

(b) section 48-73 (about GST groups with incapacitated entities); or

(c) section 57-35 (about resident agents); or

(d) section 58-35 (about representatives of incapacitated entities); or

(e) section 151-40 (about annual tax periods); or

(f) section 162-55 (about instalment tax periods).