Tax Laws Amendment (Retirement Villages) Act 2004 (143 of 2004)
Schedule 1 Tax Laws Amendment (Retirement Villages) Act 2004
Part 2 Application provisions
16 Application of section 36 of the Taxation Administration Act 1953
Section 36 of the Taxation Administration Act 1953 does not apply to a refund under section 35-5 of the GST Act in respect of a tax period to the extent that:
(a) before the commencement of this item, GST on a taxable supply was attributable to that tax period; and
(b) because of the amendments of the GST Act made by this Act, the supply is no longer a taxable supply.
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