This item is authorised by the following title:
This instrument was backcaptured in accordance with section 36 of the Legislative Instruments Act 2003.
For transitional matters relating to the repeal of these regulations, see sections 197-1.01 to 197-1.05 of the A New Tax System (Goods and Services Tax) Regulations 2019.
Replacement date 15 June 2016
These were the documents as published
This instrument was backcaptured in accordance with section 36 of the Legislative Instruments Act 2003.
For transitional matters relating to the repeal of these regulations, see sections 197-1.01 to 197-1.05 of the A New Tax System (Goods and Services Tax) Regulations 2019.