Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 10A Trading periods spanning midnight on 30 June 2000
A New Tax System (End of Sales Tax) Act 1999
1 After subsection 3(1)
Insert:
(1A) However, if the assessable dealing is in respect of a supply to which section 6A of the A New Tax System (Goods and Services Tax Transition) Act 1999 applies, this section does not apply unless the time of dealing is after the end of the transition trading period (within the meaning of that section).
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