Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 2   GST treatment of cross-border transactions between businesses

Part 5   Application and saving provisions

25   Application

(1) The amendments made by this Schedule (apart from Part 4) apply in relation to working out net amounts for tax periods starting on or after the start day.

(2) The amendments made by Part 4 of this Schedule apply in relation to taxable importations made on or after the start day.

(3) In this item:

start day means the first day of the second quarterly tax period starting on or after the day this Schedule commences.