Taxation Laws Amendment Act (No. 1) 2003 (12 of 2003)
Schedule 4 Goods and services tax
A New Tax System (Goods and Services Tax Transition) Act 1999
3 After subsection 23(1)
Insert:
(1AA) It does not matter, for the purposes of subsection (1), whether the payment occurred before, on or after 1 July 2003.
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