Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 7 Technical corrections
Income Tax Assessment Act 1997
16 Application: GST
For the purposes of subsection 69-5(4) of the A New Tax System (Goods and Services Tax) Act 1999, the amendment made by item 14 of this Schedule applies to net amounts for tax periods starting on or after the day on which this Act receives the Royal Assent.
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