Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)

Schedule 4   Miscellaneous and technical amendments

Part 2   Amendments commencing first day of next quarter

Division 3   Registration requirements for GST

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

115   Paragraphs 84-55(2)(b) and (c)

Omit "if no such agreement has been made", substitute "if paragraph (a) does not apply".