Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)

Schedule 2  

Part 1   Main amendments

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

2   Subsection 17-5(1) (note)

Repeal the note, substitute:

Note 1: For the basic rules on what is attributable to a particular period, see Division 29.

Note 2: For further rules if you have excess GST for the period, see Division 142.