Tax Laws Amendment (Retirement Villages) Act 2004 (143 of 2004)

Schedule 1   Tax Laws Amendment (Retirement Villages) Act 2004

Part 2   Application provisions

16   Application of section 36 of the Taxation Administration Act 1953

Section 36 of the Taxation Administration Act 1953 does not apply to a refund under section 35-5 of the GST Act in respect of a tax period to the extent that:

(a) before the commencement of this item, GST on a taxable supply was attributable to that tax period; and

(b) because of the amendments of the GST Act made by this Act, the supply is no longer a taxable supply.