Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)

Schedule 1   Annual lodgment and payment

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

12   Section 195-1

Insert:

annual tax period has the meaning given by section 151-40.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).