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

7   At the end of section 48-85 (before the note)

Add:

(3) However, the date of effect must be:

(a) the beginning of a tax period applying to the members of the *GST group in question; or

(b) a day during an *annual tax period applying to the members of the GST group.