Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 10A   Trading periods spanning midnight on 30 June 2000

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

3   At the end of subsection 7(1)

Add:

Note: GST may not apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A.