Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 1 Annual lodgment and payment
Taxation Administration Act 1953
16 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after:
(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or
(b) for other entities - 1 November 2004.
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