Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 6 Goods and services tax: interaction with consolidation regime
A New Tax System (Goods and Services Tax) Act 1999
11 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2002.