Document ID: chunk:federal_register_of_legislation:C2009C00250:clause:1_10
Version: federal_register_of_legislation:C2009C00250
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 13674–14225

10  Application of amendments

(1) If this Part commences before 1 June in a GST year, the amendments made by this Part apply in relation to that GST year and later GST years.

(2) If this Part commences on or after 1 June in a GST year, the amendments made by this Part apply in relation to the next GST year and later GST years.

(3) In this item:
GST year has the same meaning as it has in the A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999.

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)