Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 10A Trading periods spanning midnight on 30 June 2000
A New Tax System (Goods and Services Tax Transition) Act 1999
3 At the end of subsection 7(1)
Add:
Note: GST may not apply to supplies during trading periods spanning midnight on 30 June 2000: see section 6A.
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