Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 1 Annual lodgment and payment
A New Tax System (Goods and Services Tax) Act 1999
10 Subsection 138-10(1)
Omit all the words from and including “attributable to”, substitute:
attributable to:
(a) your concluding tax period under section 27-40; or
(b) if, because of subsection 151-55(1), you do not have a concluding tax period under section 27-40 - the tax period to which that subsection applies.
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).
