A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1) (Cth)

A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 1)¹

Select Legislative Instrument 2010 No. 206

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 8 July 2010

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 2010 (No. 1).

Commencement

These Regulations are taken to have commenced on 1 July 2010.

Application

The amendments made by Schedule 1 apply in relation to net amounts for tax periods starting on or after 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 Amendments

(regulation 3)

[1] Regulation 29-70.01

omit

[2] Regulation 29-70.02

omit

Note

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