PCD 2002/1

COMMONWEALTH OF AUSTRALIA

For the purposes of paragraph 19B(12)(b) of the A New Tax System (Goods and Services Tax Transition) Act 1999 I make the following determination:

Citation

1. This determination may be cited as the A New Tax System (Goods and Services Tax Transition) Period of Claim Determination.

Commencement

2. This determination commences 10th November 2002.

Determining the period the special credit can be claimed

3. The Commissioner has determined a later date of 7 July 2003.

Dated this 14th day of November 2002.

Tracey Nicholson

Assistant Commissioner

Goods and Services Tax - Law and Interpretation

Delegate of the Commissioner