Federal Register of Legislation
Tax Laws Amendment (Simplified GST Accounting) Act 2007
No. 112, 2007
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedule(s)
Schedule 1—Amendments A New Tax System (Goods and Services Tax) Act 1999
Tax Laws Amendment (Simplified GST Accounting) Act 2007
No. 112, 2007
An Act to amend the law relating to taxation, and for related purposes
[Assented to 28 June 2007]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Tax Laws Amendment (Simplified GST Accounting) Act 2007.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 28 June 2007 2. Schedule 1 The later of: 28 June 2007 (paragraph (b) applies) (a) the commencement of the Tax Laws Amendment (Small Business) Act 2007; and (b) the day on which this Act receives the Royal Assent.
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