Document ID: chunk:federal_register_of_legislation:C2004A00636:clause:4_3
Version: federal_register_of_legislation:C2004A00636
Segment Type: clause
Provision Reference: sch 4 cl 3
Character Range: 48237–48686

3  After subitem 3(1) of Schedule 1
Insert:

(1A) Section 12‑190 in Schedule 1 to the Taxation Administration Act 1953 applies to a payment made on or after 1 July 2000, but only if some or all of the supply is made on or after that day. (When a supply is made is determined for the purposes of this subitem in the same way as for the purposes of the A New Tax System (Goods and Services Tax Transition) Act 1999.)

Income Tax Assessment Act 1936