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

S 35-1 amended by No 39 of 2012, s 3 and Sch 1 item 65, by substituting " assessed net amounts " for " net amounts " , 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.