A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 2 Indirect tax transition
A New Tax System (Goods and Services Tax Transition) Act 1999
15 Subsection 16(4A)
Repeal the subsection, substitute:
(4A) If the amount of the special credit changes under subsection (3A) after you lodged that return, you must lodge with the Commissioner an amended GST return for that tax period. You must lodge it on or before the 21st day of the month following the end of the tax period in which the change happens.
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