A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1)

(206 of 2010)

Dated 8 July 2010

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

1   Name of Regulations

These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1).

2   Commencement

These Regulations are taken to have commenced on 1 July 2010.

3 Application

The amendments made by Schedule 1 apply in relation to net amounts for tax periods starting on or after 1 July 2010.

4   Amendment of A New Tax System (Goods and Services Tax) Regulations 1999

Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999.

Schedule 1 Amendments

(regulation 3)

Schedule 1   Amendments

[1]   Regulation 29-70.01

omit

[2]   Regulation 29-70.02

omit