A New Tax System (Goods and Services Tax) Act 1999
SDiv162-D
Amended by:
Taxation Laws Amendment Act (No. 3) 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
Commenced | Action | Note |
30/06/2001 | Insert | Title 'Subdivision 162-D - Penalty payable in certain cases if varied instalment amounts are too low' |