Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (72 of 2025)
Schedule 4 Minor and technical amendments
Part 2 Amendments commencing first day of next quarter
Division 2 Tax credits
A New Tax System (Goods and Services Tax) Act 1999
36 Paragraph 29-10(3)(b)
After "first tax period", insert "(if any)".