Document ID: chunk:federal_register_of_legislation:C2010A00020:clause:1_19
Version: federal_register_of_legislation:C2010A00020
Segment Type: clause
Provision Reference: sch 1 cl 19
Character Range: 19101–19751

19  Application of amendments relating to input tax credits
The amendments made by Part 1 of this Schedule apply, and are taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
 (a) GST returns given to the Commissioner under the A New Tax System (Goods and Services Tax) Act 1999 after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or
 (b) assessments made by the Commissioner under Subdivision 105‑A in Schedule 1 to the Taxation Administration Act 1953 after that time; or
 (c) amendments of:
 (i) GST returns referred to in paragraph (a); or
 (ii) assessments referred to in paragraph (b).