All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
This instrument was backcaptured in accordance with section 36 of the Legislative Instruments Act 2003.
For transitional matters relating to the repeal of these regulations, see sections 197-1.01 to 197-1.05 of the A New Tax System (Goods and Services Tax) Regulations 2019.