A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004

Administered by Department of the Treasury

Legislation au F2006B00099 Not in force Legislative Instrument

Legislation content

COMMONWEALTH OF AUSTRALIA

 

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

 

DETERMINATION

 

Under paragraph 151‑20(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (“the Act”) I make the following determination:

 

Citation

 

  1. This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004.

 

Determination

 

2.             Paragraph 151-20(2)(b) of the Act applies.

 

 

 

 

 

Signed this 17th day of December 2004

 

 

 

 

Signed by Bruce Quigley

Deputy Chief Tax Counsel

Tax Counsel Network

Delegate of the Commissioner

.

 

 

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.