A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 7
-
Transitional
Part 7-1
-
Transitional matters
Division 197
-
Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999
SECTION 197-1.03
197-1.03
Approved forms
If:
(a) immediately before the commencement time, there was a form approved under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 for the purposes of a provision of the old regulations; and
(b) the form could be approved for the purposes of a corresponding provision of this instrument;
If:
(a) immediately before the commencement time, there was a form approved under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 for the purposes of a provision of the old regulations; and
(b) the form could be approved for the purposes of a corresponding provision of this instrument;
the form has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.