Document ID: chunk:federal_register_of_legislation:C2004A00735:clause:1_20c
Version: federal_register_of_legislation:C2004A00735
Segment Type: clause
Provision Reference: sch 1 cl 20C
Character Range: 123772–124397

20C  What is an eligible revenue period?

 (1) For the purposes of this Act, an eligible revenue period is:
 (a) the 1999‑2000 financial year and each later financial year; or
 (b) if the Minister determines in writing another period—that other period.

 (2) If the Minister determines another period, the Minister may, in the determination, modify the way in which this Part applies to participating persons. The modifications may include additions, omissions and substitutions.

 (3) A determination under paragraph (1)(b) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.