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

116   Application of amendments

The amendment of paragraph 84-55(2)(a) of the A New Tax System (Goods and Services Tax) Act 1999 made by this Division applies in relation to a supply that is made on or after the commencement of this item.