Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 2   GST treatment of cross-border transactions between businesses

Part 5   Application and saving provisions

26   Saving - previous interpretation preserved

The amendments of Division 72 of the A New Tax System (Goods and Services Tax) Act 1999 made by Part 1 of this Schedule do not affect by implication the interpretation of that Act before the amendments.