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TAXATION LAWS AMENDMENT ACT (NO. 1) 2003 NO. 12, 2003 - SCHEDULE 4
- Goods and services tax
A New Tax System (Goods and Services Tax Transition) Act 1999
1 Paragraph
23(1)(a)
After "scheme", insert ", if the premium, contribution or similar
payment relates to a period commencing".
2 Paragraph 23(1)(b)
After "paid,",
insert "in respect of a period of cover commencing".
3 After subsection 23(1)
Insert:
(1AA) It does not matter, for the purposes of subsection (1),
whether the payment occurred before, on or after 1 July 2003.
4
Application
The amendments made by this Schedule apply, and are taken to have
applied, in relation to net amounts for tax periods starting, or that started,
on or after 1 July 2000.
(191/02)
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