Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 4   New residential premises

Part 2   Application of amendments

13   Exception - property subdivision plans lodged for registration before 27 January 2011

Subsection 40-75(2C) of the A New Tax System (Goods and Services Tax) Act 1999 (as inserted by this Schedule) does not apply to a supply of residential premises on or after 27 January 2011 if the supply is made because a property subdivision plan relating to the premises was lodged for registration (however described) before 27 January 2011 by the recipient of the supply or the recipient’s associate.