A New Tax System (Goods and Services Tax) Regulations 2019
If:
(a) immediately before the commencement time, there was a form approved under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 for the purposes of a provision of the old regulations; and
(b) the form could be approved for the purposes of a corresponding provision of this instrument;
the form has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.
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