A New Tax System (Goods and Services Tax) Act 1999
131-5(1)(a)
Amended by:
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl22
Commenced | Action | Note |
21/06/2007 | Substitute |