Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (126 of 2015)

Schedule 1   Consequential amendments

Part 1   Main amendments

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

22   Subsection 177-10(6)

Repeal the subsection, substitute:

(6) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to determinations made under subsection (5) of this section.