A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Schedule 15 - Transitional arrangements  

Note:

See regulation 200-0.00 .

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Sch 15 heading and the note substituted by SLI No 126 of 2013, reg 4 and Sch 1 item 2, effective 16 February 2013. The heading and the note formerly read:

Schedule 15 - Transitional arrangements

(regulation 120-0.00)

Part 2 - Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015  

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Pt 2 inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 20, effective 1 July 2015.

104   Processing claim for payment  

(1)    
If, before 1 July 2015, the Chief Executive Officer of Customs was satisfied of the matter mentioned in paragraph 168-5.17(1)(c) of these Regulations, then on and after that day the Comptroller-General of Customs is taken to be satisfied of the matter.

(2)    
An authorisation in force under paragraph 168-5.17(1)(c) of these Regulations immediately before 1 July 2015 is taken on and after that day to be an authorisation by the Comptroller-General of Customs in force under that paragraph.

(3)    
A claim mentioned in subregulation 168-5.17(3) of these Regulations that was received by the Chief Executive Officer of Customs before 1 July 2015 is taken on and after that day to have been received by the Comptroller-General of Customs.

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Cl 104 inserted by SLI No 90 of 2015, reg 4 and Sch 2 item 20, effective 1 July 2015.

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