Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:1_62
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 1 cl 62
Character Range: 48027–48497

62  Application

(1) The amendments made by this Part of this Schedule (other than the amendments made by items 56 and 57) apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 July 2000.

(2) The amendments made by items 56 and 57 apply to assessments for the 2000‑2001 income year and later income years.

Part 3—Substituted accounting periods

A New Tax System (Goods and Services Tax) Act 1999