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 3   Attribution rules

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

51   Application of amendments

The amendments made by this Division apply in relation to an input tax credit to the extent that the tax period to which the input tax credit would be attributable, under subsections 29-10(1), (2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999, started or starts on or after 1 July 2012.