Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 1 Tax integrity: extending GST to digital products and other services imported by consumers
Part 2 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
32 At the end of section 162-30
Add:
Becoming a limited registration entity
(6) If paragraph (1)(d) applies, your election is taken to have ceased to have effect from the start of the *financial year referred to in that paragraph.
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