Taxation Laws Amendment Act (No. 3) 2002 (97 of 2002)

Schedule 1   Goods and services tax

Part 3   Income tax-related transactions

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

19   Application

The amendments made by this Part of this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting (or that started) on or after 1 July 2000.