Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)
Schedule 2 Online hotel bookings
A New Tax System (Goods and Services Tax) Act 1999
4 Application
The amendments made by this Schedule apply in relation to a supply:
(a) for which consideration is first received on or after 1 July 2019; or
(b) if, before any consideration is received for the supply, an invoice is issued relation to the supply - for which an invoice is issued on or after 1 July 2019.
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