Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (126 of 2015)
Schedule 1 Consequential amendments
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Act 1999
21 Section 81-25
Repeal the section, substitute:
81-25 Retrospective application of regulations
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 81-5(2) or 81-10(2) or section 81-15.
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