Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 (FL2016L00518)

2   Commencement

 

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. Sections 1 to 4 and anything in this instrument not elsewhere covered by this table

The day after this instrument is registered.

16 April 2016

2. Schedule 1

The later of:

(a) the day after this instrument is registered; and

(b) the commencement of Schedule 1 (about extending GST to digital products and other services imported by consumers) to the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016.

However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

 

3. Schedule 2

The day after this instrument is registered.

16 April 2016

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

      

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.