Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 6 Goods and services tax and real property
A New Tax System (Goods and Services Tax) Act 1999
27B Subsection 62(2) (after table item 37A)
Insert:
|
37AA |
refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply |
paragraph 75-5(1A)(b) |