Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 2 Refund collection system
Taxation Administration Act 1953
23 Application
(1) The amendments made by this Schedule apply in relation to goods acquired, and wine purchased, on or after 1 July 2010.
(2) However, if this Act does not receive the Royal Assent on or before 1 July 2010, the amendments made by items 3 and 4 of this Schedule apply in relation to goods acquired, and wine purchased, on or after the day this Act receives the Royal Assent.
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