This item is authorised by the following title:
s 50 of the Legislation Act 2003
s 4 of the Legislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (Average Input Tax Credit Fraction) Determination) Certificate 2020 changed the date from 1/10/2020 to 1/10/2022
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
