A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No. 2)

(7 of 2013)

Dated 14 February 2013

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

1   Name of regulation

This regulation is theA New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No. 2).

2   Commencement

This regulation commences on the day after it is registered.

3   Amendment of A New Tax System (Goods and Services Tax) Regulations 1999

Schedule 1 amends theA New Tax System (Goods and Services Tax) Regulations 1999.

Schedule 1   Amendments

[1]   Schedule 7, Part 5, item 1

omit

[2]   Schedule 7, Part 5, items 2 and 3

renumber as items 1 and 2

[3]   Schedule 7, after Part 5

insert

Part 5A Example for item 7A in the table in regulation 40-5.09