Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This Instrument determines when entities must make annual tax period elections.
Administered by: Treasury
Registered 13 Jan 2006
Gazetted 17 Dec 2004
Date of repeal 01 Apr 2016
Repealed by Sunsetting

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

.