A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 7
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Transitional
Part 7-1
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Transitional matters
Division 197
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Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999
SECTION 197-1.02
197-1.02
Old regulations continue to apply to tax periods starting before commencement time
Despite the repeal of the old regulations by the repealing regulations, the old regulations (other than Division 168 of the old regulations), as in force immediately before the commencement time, continue to apply in relation to working out net amounts for tax periods starting before the commencement time.
Despite the repeal of the old regulations by the repealing regulations, the old regulations (other than Division 168 of the old regulations), as in force immediately before the commencement time, continue to apply in relation to working out net amounts for tax periods starting before the commencement time.
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