A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
36 At the end of section 29-15
Add:
(2) However, if paragraph 33-15(b) applies to payment of the GST on the importation, the input tax credit is attributable to the tax period in which the liability for the GST arose.
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