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

S 35-99 amended by No 34 of 2014, s 3 and Sch 2 items 5 and 6, by inserting table item 1A and repealing the note, applicable in relation to working out your net amount for a tax period starting on or after 31 May 2014. The note formerly read:

Note:

Section 105-65 in Schedule 1 to the Taxation Administration Act 1953 also relates to refunds of assessed net amounts.

S 35-99 amended by No 39 of 2012, s 3 and Sch 1 item 69, by substituting " assessed net amounts " for " net amounts " in the note, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 35-99 amended by No 73 of 2006 , s 3 and Sch 5 item 90, by substituting " Section 105-65 in Schedule 1 to " for " Section 39 of " in the note, effective 1 July 2006.

S 35-99 amended by No 179 of 1999, s 3 and Sch 15 item 3, by substituting " Section 39 of the Taxation Administration Act 1953 also relates " for " Sections 38 and 39 of the Taxation Administration Act 1953 also relate " in the Note, effective 1 July 2000.