Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1991 No. 52, 1991 - SECT 4

4. (1) The amendments made by this Act apply in relation to returns,
assessments, sales tax payable and other matters in respect of transactions,
acts and operations effected or done in relation to goods after 31 July 1991.

(2) In spite of anything in an Act amended by this Act, a person cannot be a
quarterly remitter in relation to a sales tax quarter earlier than the sales
tax quarter commencing on 1 August 1991.