Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)

Schedule 1   Annual lodgment and payment

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

10   Subsection 138-10(1)

Omit all the words from and including “attributable to”, substitute:

attributable to:

(a) your concluding tax period under section 27-40; or

(b) if, because of subsection 151-55(1), you do not have a concluding tax period under section 27-40 - the tax period to which that subsection applies.