A New Tax System (Goods and Services Tax) Act 1999
48-40(2)(a)
Amended by:
Treasury Laws Amendment (GST Low Value Goods) Act 2017 (assent 26/6/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl20
| Commenced | Action | Note |
| 1/07/2017 | Amend |
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl15
| Commenced | Action | Note |
| 1/07/2016 | Amend |
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (assent 22/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1
| Commenced | Action | Note |
| 01/07/2000 | Substitute |