A New Tax System (Goods and Services Tax) Act 1999
SDiv151-B
Amended by:
Tax Laws Amendment (Small Business Measures) 2004 (assent 13/12/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl11
Commenced | Action | Note |
13/12/2003 | Insert | Title 'Subdivision 151-B - Consequences of electing to have annual tax periods' |