A New Tax System (Goods and Services Tax) Act 1999

S 19-99 amended by No 34 of 2014, s 3 and Sch 2 item 3, by inserting table item 1AB, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014.

S 19-99 amended by No 21 of 2010, s 3 and Sch 1 item 5, by inserting table item 4, applicable in relation to payments made on or after 1 July 2010.

S 19-99 amended by No 20 of 2010, s 3 and Sch 1 item 4, by inserting table item 2A, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:

(a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or

(b) assessments made by the Commissioner under Subdivision 105-A in Schedule 1 to the Taxation Administration Act 1953 after that time; or

(c) amendments of:

(i) GST returns referred to in paragraph (a); or

(ii) assessments referred to in paragraph (b).

S 19-99 amended by No 67 of 2003, s 3 and Sch 11 items 8 and 9, by inserting table items 1AA and 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.

S 19-99 amended by No 156 of 2000, s 3 and Sch 3 item 4, by inserting table item 2, applicable in relation to net amounts for tax periods starting on or after 12 October 2000.

S 19-99 amended by No 92 of 2000, s 3 and Sch 1 item 1D, by inserting table item 1A, effective 1 July 2000.

S 19-99 inserted by No 177 of 1999, s 3 and Sch 1 item 17, effective 1 July 2000.