Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 7 Miscellaneous amendments
Part 1 Amendments commencing on the day after this Act receives the Royal Assent
A New Tax System (Goods and Services Tax) Act 1999
6 Application of amendment
The amendment made by item 5 applies in relation to each creditable acquisition for which the GST on the related supply is attributable to a tax period, or tax periods, starting after the day this Act receives the Royal Assent.