A New Tax System (Goods and Services Tax Transition) Act 1999
View history note
Hide history noteThe final offer:
(a) must be in writing; and
(b) must set out as a change to the consideration the assessor's determination of an appropriate change; and
(c) must state the period (the final offer period ) for which the offer remains open.
(2)
The final offer period must be a period of at least 21 days after the supplier gives the final offer to the recipient.
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