Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 7   Compulsory third party insurance

A New Tax System (Goods and Services Tax) Act 1999

4   After subsection 79-25(2)

Insert:

(2A) Subsection (2) does not apply if the cover under the *insurance policy commenced before 1 July 2003 (whether or not all or part of the premium on the policy was paid before that day).


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).