CRP 2021/1

AUSTRALIAN GOVERNMENT

This legislative instrument is repealed by section 48A of the Legislation Act 2003

Taxation Administration Act 1953

I, Louise Clarke, Deputy Commissioner of Taxation, make this determination under section 370-5 of Schedule 1 to the Taxation Administration Act 1953.

Legislative Instrument

1 Name of instrument

This instrument is the Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal Amendment Determination 2021.

2. Commencement

Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. The whole of this instrument	The first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3. Authority

This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953.

4. Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1 - Modifications

Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal Amendment Determination 2021

1. After section 6

Insert:

7. Repeal of this instrument

This instrument is repealed at the start of 1 April 2024.

23 February 2021

Louise Clarke
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice

Registration Number: F2021L00228

Registration Date: 11 March 2021

Related Explanatory Statements:

CRP 2021/1 - Explanatory Statement

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