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 1 Cross-border supplies that are not connected with the indirect tax zone
Taxation Administration Act 1953
17A At the end of section 286-75 in Schedule 1
(7) You are also liable to an administrative penalty if:
(a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and
(b) you do not give the notice in the *approved form to the entity by that day.