Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 3   GST financial supply provisions

Part 1   Increasing financial acquisitions threshold

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

3   Application of amendments

The amendments made by this Part apply for working out whether you exceed the financial acquisitions threshold at a time during July 2012 or a later month.