A New Tax System (Goods and Services Tax) Amendment (Transition) Regulations 2019 (F2019L01240)

Schedule 1   Amendments

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

1   Section 3

Repeal the section, substitute:

3 Authority

(1) Subject to subsection (2), this instrument is made under the A New Tax System (Goods and Services Tax) Act 1999.

(2) Part 7-2 is made under the A New Tax System (Goods and Services Tax Transition) Act 1999.