Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 6   Other amendments

A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999

46   After subsection 3(4)

Insert:

(4A) If the amount of the special credit changes under subsection (3B) after you lodged that return, you must lodge with the Commissioner an amended GST return for that tax period. You must lodge it on or before the 21st day of the month following the end of the tax period in which the change happens.