A New Tax System (Goods and Services Tax) Regulations 2019
Applications under the old regulations
(1)
Despite the repeal of the old regulations by the repealing regulations, regulations 33-15.02 to 33-15.05 and 33-15.09 of the old regulations, as in force immediately before the commencement time, continue to apply in relation to any application made under regulation 33-15.02 of the old regulations before the commencement time.
Approvals under the old regulations
(2)
This instrument, other than section 33-15.05, has effect as if:
(a) an application had been approved under section 33-15.03 at the commencement time in relation to each entity that was, immediately before the commencement time, an approved entity within the meaning of the old regulations; and
(b) an application approved after the commencement time under regulation 33-15.03 of the old regulations as continued in effect under subsection (1) had been approved under section 33-15.03 at the time of approval.
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