A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 7 - Transitional  

Part 7-1 - Transitional matters  

Division 197 - Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999  

SECTION 197-1.03  

197-1.03   Approved forms  
If:


(a) immediately before the commencement time, there was a form approved under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 for the purposes of a provision of the old regulations; and


(b) the form could be approved for the purposes of a corresponding provision of this instrument;

the form has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.