Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:1_66
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 1 cl 66
Character Range: 48657–49258

66  Application

(1) The amendments made by this Part of this Schedule apply in relation to tax periods starting on or after 1 July 2001.

(2) Any determination made under section 27‑15 of the A New Tax System (Goods and Services Tax) Act 1999 that:
 (a) is in force immediately before 1 July 2001; and
 (b) could not have been made on any ground other than the ground referred to in paragraph 27‑15(1)(d) of that Act;
is taken, on and after 1 July 2001, to have been revoked with effect from the start of that day.

Part 4—Correction of errors

A New Tax System (Goods and Services Tax) Act 1999