A New Tax System (Goods and Services Tax) Act 1999
Note:Division 69 - Non-deductible expenses Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities
An election under this Subdivision is taken to have effect, or to have had effect, from the start of the tax period specified in the election. (2)
The tax period may be a future tax period or the current tax period. It cannot be a tax period that has already come to an end.
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