A New Tax System (Goods and Services Tax) Act 1999
162-30(1)(c)
Amended by:
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl31
Commenced | Action | Note |
21/06/2007 | Substitute |