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
116   Application of amendments

The amendment of paragraph 84-55(2)(a) of the A New Tax System (Goods and Services Tax) Act 1999 made by this Division applies in relation to a supply that is made on or after the commencement of this item.


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).