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  

197-1.04   Deferred payments of assessed GST on taxable importations   Applications under the old regulations

197-1.04(1)  
Despite the repeal of the old regulations by the repealing regulations, regulations 33-15.02 to 33-15.05 and 33-15.09 of the old regulations, as in force immediately before the commencement time, continue to apply in relation to any application made under regulation 33-15.02 of the old regulations before the commencement time. Approvals under the old regulations

197-1.04(2)  
This instrument, other than section 33-15.05, has effect as if:


(a) an application had been approved under section 33-15.03 at the commencement time in relation to each entity that was, immediately before the commencement time, an approved entity within the meaning of the old regulations; and


(b) an application approved after the commencement time under regulation 33-15.03 of the old regulations as continued in effect under subsection (1) had been approved under section 33-15.03 at the time of approval.




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