Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)

Schedule 2   Online hotel bookings

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

4   Application

The amendments made by this Schedule apply in relation to a supply:

(a) for which consideration is first received on or after 1 July 2019; or

(b) if, before any consideration is received for the supply, an invoice is issued relation to the supply - for which an invoice is issued on or after 1 July 2019.