Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
Schedule 4 Minor amendments
A New Tax System (Goods and Services Tax) Act 1999
10 Section 195-1 (definition of tax period )
Repeal the definition, substitute:
tax period means a tax period applying to you under:
(a) Division 27 (about quarterly and one month tax periods); or
(b) section 48-73 (about GST groups with incapacitated entities); or
(c) section 57-35 (about resident agents); or
(d) section 58-35 (about representatives of incapacitated entities); or
(e) section 151-40 (about annual tax periods); or
(f) section 162-55 (about instalment tax periods).
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).
