Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_237
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 237
Character Range: 75621–76032

237  Subsection 110‑50(2) in Schedule 1 (cell at table item 61, column headed "Decision")
Repeal the cell, substitute:
making a declaration that states:
(a) the amount that is (and has been at all times) a *net amount for a *tax period that ended before 1 July 2012; or
(b) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012