A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

63   Subsection 38-185(1) (table item 4, 3rd column)

Omit "within 60 days (or such further period as the Commissioner allows) after", substitute "before, or within 60 days (or such further period as the Commissioner allows) after,".