Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 2 GST treatment of cross-border transactions between businesses
Part 5 Application and saving provisions
26 Saving - previous interpretation preserved
The amendments of Division 72 of the A New Tax System (Goods and Services Tax) Act 1999 made by Part 1 of this Schedule do not affect by implication the interpretation of that Act before the amendments.
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).
