Tax Laws Amendment (Retirement Villages) Act 2004 (143 of 2004)
Schedule 1 Tax Laws Amendment (Retirement Villages) Act 2004
Part 2 Application provisions
14 General application
(1) The amendments made by this Schedule (other than items 4 to 6) apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.
(2) However, to avoid doubt, a determination made for the purposes of paragraph 38-25(3B)(a) of the GST Act (as amended by this Act) does not apply in relation to any supplies made before the commencement of this item.
(3) The amendments made by items 4 to 6 of this Schedule apply to supplies made on or after the day on which this Act receives the Royal Assent.
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