Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)
Schedule 2
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Act 1999
2 Subsection 17-5(1) (note)
Repeal the note, substitute:
Note 1: For the basic rules on what is attributable to a particular period, see Division 29.
Note 2: For further rules if you have excess GST for the period, see Division 142.
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