Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
A New Tax System (Goods and Services Tax) Act 1999
2 Application
The amendment made by item 1 applies, and is taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.