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

S 27-99 amended by No 77 of 2017, s 3 and Sch 1 item 12, by substituting table item 1AB, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 7 formerly read:

S 27-99 amended by No 52 of 2016, s 3 and Sch 1 item 13, by substituting table items 1AB and 1AC for table item 1AB, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading. Table item 1AB formerly read:

1AB

Payment of GST by instalments

Division 162

S 27-99 amended by No 118 of 2009, s 3 and Sch 1 items 17 and 18, by substituting table items 1AA and 1AB for table item 1AA, and substituting " Division 58 " for " Division 147 " in table item 1A, effective 4 December 2009. Table item 1AA formerly read:

1AA … Payment of GST by instalments … Division 162

S 27-99 amended by No 134 of 2004, s 3 and Sch 1 item 2, by inserting table item 1AAA, applicable in relation to net amounts for tax periods starting, or that started, on or after:

(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or

(b) for other entities - 1 November 2004.

S 27-99 amended by No 73 of 2001, s 3 and Sch 1 item 24, by inserting table item 1AA, applicable in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

S 27-99 amended by No 176 of 1999, s 3 and Sch 1 item 35, by inserting table item 1A, effective 1 July 2000.