Document ID: chunk:federal_register_of_legislation:C2017A00076:clause:1_12
Version: federal_register_of_legislation:C2017A00076
Segment Type: clause
Provision Reference: sch 1 cl 12
Character Range: 8742–9273

12  Application
(1) Division 86 of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by this Schedule, applies in relation to supplies of goods made on or after 1 April 2017.
(2) The amendment of the definition of second‑hand goods in section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999 made by this Schedule applies in relation to goods acquired on or after 1 April 2017.

[Minister's second reading speech made in—
House of Representatives on 1 June 2017
Senate on 19 June 2017]

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