Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (126 of 2015)

Schedule 1   Consequential amendments

Part 1   Main amendments

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

21   Section 81-25

Repeal the section, substitute:

81-25 Retrospective application of regulations

Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 81-5(2) or 81-10(2) or section 81-15.