Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 8 Miscellaneous amendments
Part 2 Other amendments of taxation laws
A New Tax System (Goods and Services Tax) Act 1999
19 Application of amendments
(1) The amendments made by items 17 and 18 apply in relation to taxable supplies made on or after the start of the first quarterly tax period starting on or after the commencement of those items.
(2) For the purposes of subitem (1), it does not matter whether quarterly tax periods are the tax periods that apply to you.