Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 9 Cessation of membership of GST groups etc.
A New Tax System (Goods and Services Tax) Act 1999
105 Application of amendments
The amendments made by this Part apply to tax periods starting on or after the commencement of this item.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).