Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 4 Gambling activities by entities outside Australia
A New Tax System (Goods and Services Tax) Act 1999
2 Application
(1) The amendment made by this Schedule applies in relation to monetary prizes that you become liable to pay on or after the first day of the first quarterly tax period that starts on or after the commencement of this Schedule.
(2) For the purposes of subitem (1), it does not matter whether quarterly tax periods are the tax periods that apply to you.
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