Document ID: chunk:federal_register_of_legislation:C2017A00077:clause:1_65
Version: federal_register_of_legislation:C2017A00077
Segment Type: clause
Provision Reference: sch 1 cl 65
Character Range: 42025–42551

65  Application
(1) The amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by this Schedule, so far as they relate to working out net amounts for a tax period:
 (a) apply to tax periods starting on or after 1 July 2018; and
 (b) do not apply to a tax period starting before 1 July 2018.
(2) Subject to subitem (1), the amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by this Schedule, so far as they relate to importations, apply to importations made on or after 1 July 2018.