Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 9   GST: Supplies to offshore owners of Australian real property

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

3   Application

 

(1) The amendments made by this Schedule apply to a supply covered by any of items 2 to 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 made on or after the first day of the first quarterly tax period that commences after the day on which this Act receives the Royal Assent.

      

(2) In this item:

quarterly tax period means a period of 3 months that commences on 1 January, 1 April, 1 July or 1 October.