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

S 2-30 amended by No 39 of 2012, s 3 and Sch 1 item 31, by substituting " Schedule 1 to the Taxation Administration Act 1953 contains " for " Parts 3-10, 4-15 and 5-5 in Schedule 1 to the Taxation Administration Act 1953 contain " , applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 2-30 amended by No 74 of 2010, s 3 and Sch 2 item 1, by substituting " , 4-15 and 5-5 " for " and 4-15 " , effective 1 July 2010.

S 2-30 amended by No 73 of 2006 , s 3 and Sch 5 item 66, by substituting " Parts 3-10 and 4-15 in Schedule 1 to the Taxation Administration Act 1953 contain " for " Part VI of the Taxation Administration Act 1953 contains " , effective 1 July 2006.