A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 7 - Transitional  

Part 7-1 - Transitional matters  

Division 197 - Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999  

SECTION 197-1.03  

197-1.03   Approved forms  
If:

(a) immediately before the commencement time, there was a form approved under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 for the purposes of a provision of the old regulations; and

(b) the form could be approved for the purposes of a corresponding provision of this instrument;

the form has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.