A New Tax System (Goods and Services Tax) Act 1999
SDiv142-B
Amended by:
Tax Laws Amendment (2014 Measures No. 1) Act 2014 (assent 30/05/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl10
Commenced | Action | Note |
30/05/2014 | Insert | Title 'Subdivision 142-B - GST related to cancelled supplies' |