Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 6   Goods and services tax and real property

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

21   Savings provision - determinations under paragraph 75-10(3)(b)

A determination by the Commissioner, for the purposes of paragraph 75-10(3)(b) of the A New Tax System (Goods and Services Tax) Act 1999, that was in force immediately before the commencement of this Schedule:

(a) continues in force on that commencement as if it had been made under section 75-35 of that Act as amended by this Act; and

(b) may be revoked or amended by the Commissioner in the same way as a determination under section 75-35.