Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (76 of 2023)

Schedule 6   Minor and technical amendments

Part 2   Amendments commencing first day of next quarter: payment relating to taxable supply of real property

Taxation Administration Act 1953

44   Application of amendments

The amendments made by this Part apply in relation to supplies to which subsection 14-250(2) in Schedule 1 to the Taxation Administration Act 1953 applies, whether those supplies were made before, on or after the commencement of this item.

Note: Generally, subsection 14-250(2) in Schedule 1 to the Taxation Administration Act 1953 applies in relation to supplies for which any of the consideration (other than consideration provided as a deposit) was first provided on or after 1 July 2018 (see Part 3 of Schedule 5 to the Treasury Laws Amendment (2018 Measures No. 1) Act 2018).