TATPE 2004/1

AUSTRALIAN GOVERNMENT

This legislative instrument has been automatically repealed, and sunset on 1 April 2016.

Under paragraph 151-20(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 ("the Act") I make the following determination:

Citation

1. This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004.

Determination

2. Paragraph 151-20(2)(b) of the Act applies.

Signed this 17th day of December 2004.

Bruce Quigley
Deputy Chief Tax Counsel
Tax Counsel Network
Delegate of the Commissioner

Registration Number: F2006B00099

Registration Date: 13 January 2006

Related Explanatory Statements:

TATPE 2004/1 - Explanatory statement