A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 27 - How to work out the tax periods that apply to you  

27-1   What this Division is about  

This Division tells you the tax periods that apply to you. You need to know this because your net amounts are worked out in respect of these tax periods.

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