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
22 Subsection 177-10(6)
Repeal the subsection, substitute:
(6) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to determinations made under subsection (5) of this section.
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).