Document ID: chunk:federal_register_of_legislation:C2017C00021:section:6a:p2
Version: federal_register_of_legislation:C2017C00021
Segment Type: section
Provision Reference: s 6A (pt 2/2)
Character Range: 9396–9990

the end of the transition trading period (as the case requires).
 (3) This section does not apply if, but for this section, the supply would be input taxed.
 (4) In this section:
transition trading period means the period ending:
 (a) at the first time after 30 June 2000 that the part of the entity's enterprise through which the supply in question was made was not open for business; or
 (b) at:
 (i) 6 am on 1 July 2000; or
 (ii) if the entity has chosen to stop the application of this section at an earlier time on that day—the time so chosen;
whichever occurs sooner.

Part 2—Start of GST