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
7 At the end of section 48-85 (before the note)
Add:
(3) However, the date of effect must be:
(a) the beginning of a tax period applying to the members of the *GST group in question; or
(b) a day during an *annual tax period applying to the members of the GST group.
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