Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 1   Tax integrity: extending GST to digital products and other services imported by consumers

Part 2   Other amendments

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

31   After paragraph 162-30(1)(ca)

Insert:

(d) during a financial year, you become a *limited registration entity; or