Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)
Schedule 4 Miscellaneous and technical amendments
Part 2 Amendments commencing first day of next quarter
Division 3 Registration requirements for GST
A New Tax System (Goods and Services Tax) Act 1999
115 Paragraphs 84-55(2)(b) and (c)
Omit "if no such agreement has been made", substitute "if paragraph (a) does not apply".
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