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

S 33-5(1) amended by No 39 of 2012, s 3 and Sch 1 items 54 and 55, by substituting " *assessed net amount for " for " *net amount for " and " assessed net amount to " for " net amount to " , applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 33-5(1) amended by No 73 of 2001, s 3 and Sch 1 item 8, by inserting " (other than a *quarterly tax period) " after " a tax period " , applicable in relation to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

S 33-5(2) amended by No 39 of 2012, s 3 and Sch 1 item 56, by substituting " *assessed net amount " for " *net amount " , applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.