Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 15   GST treatment of residential premises

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

10   Application

The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.