A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
33 Subsection 27-30(1)
Repeal the subsection, substitute:
(1) For the purpose of ensuring the effective operation of this Division where:
(a) you become *registered or *required to be registered; or
(b) the tax periods applying to you have changed;
the Commissioner may, by written notice given to you, determine that a period specified in the notice is a tax period that applies to you.
Note: Determining under this section a tax period applying to you is a reviewable GST decision (see Division 7 of Part VI of the Taxation Administration Act 1953).