A New Tax System (Goods and Services Tax) Act 1999

Div123

Amended by:


Tax Laws Amendment (Simplified GST Accounting) Act 2007 (assent 28/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl3

Commenced Action Note
28/06/2007 Amend Title 'Division 123 - Simplified accounting methods for retailers and small enterprise entities'

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (assent 22/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1

Commenced Action Note
01/07/2000 Insert Title 'Division 123 - Simplified accounting methods for retailers'