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
63 Subsection 38-185(1) (table item 4, 3rd column)
Omit "within 60 days (or such further period as the Commissioner allows) after", substitute "before, or within 60 days (or such further period as the Commissioner allows) after,".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).