A New Tax System (Goods and Services Tax) Act 1999
Div123
Amended by:
Tax Laws Amendment (Simplified GST Accounting) Act 2007 (assent 28/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 28/06/2007 | Amend | Title 'Division 123 - Simplified accounting methods for retailers and small enterprise entities' |
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 | Insert | Title 'Division 123 - Simplified accounting methods for retailers' |