A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No. 2) (Cth)

A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No. 2)¹

Select Legislative Instrument 2009 No. 385

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999.

Dated 14 December 2009

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

NICK SHERRY

Assistant Treasurer

Name of Regulations

These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2009 (No. 2).

Commencement

These Regulations commence on 1 July 2010.

Amendment of A New Tax System (Goods and Services Tax) Regulations 1999

Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999.

Schedule 1 Amendment

(regulation 3)

[1] After regulation 29‑80.01

insert

29‑80.02 Adjustment note threshold (Act ss 29‑80 (2))

For subsection 29-80 (2) of the Act, the amount of $75 is specified.

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See