A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
102 Subsection 129-25(1)
Omit all the words from and including "the next *adjustment period", substitute:
the next tax period applying to you that ends:
(d) on 30 June in any year; or
(e) if none of the tax periods applying to you in a particular year ends on 30 June - closer to 30 June than any of the other tax periods applying to you in that year;
is the last *adjustment period for the acquisition or importation in question.
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