A New Tax System (Goods and Services Tax) Act 1999
Note:
The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.
Division 69 - Non-deductible expenses Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities
View history note
Hide history noteIf a circumstance specified in the second column of the following table occurs, the election ceases to have effect from the start of the tax period specified in the third column:
| When elections cease to have effect | |||
| Item | Kind of election | Circumstance | Tax period |
| 1 | Any election under this Subdivision | You withdraw the election | The tax period (which must not be a past tax period) specified in the withdrawal |
| 2 | An election under section 69-25 | You make an election under section 69-30 | The tax period at the start of which the election under section 69-30 takes effect |
| 3 | An election under section 69-30 | You make an election under section 69-25 | The tax period at the start of which the election under section 69-25 takes effect |
| 4 | An election under section 69-30 | You cease to have a *valid meal entertainment register | The tax period during which you cease to have such a register |
| 5 | An election under section 69-25 or 69-30 | You make an election under section 37AA or 37CA of the Fringe Benefits Tax Assessment Act 1986 | The tax period during which the election is made |
| 6 | An election under section 69-35 | You make an election under section 152B of that Act | The tax period during which the election is made |
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