Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (Cth)

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010

No. 74, 2010

An Act to amend legislation relating to indirect tax, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—GST groups and GST joint ventures Part 1—Forming, changing and dissolving GST groups and GST joint ventures A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Part 2—Indirect tax sharing agreements A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Schedule 2—Rulings A New Tax System (Goods and Services Tax) Act 1999 Excise Act 1901 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 3—Tax invoices A New Tax System (Goods and Services Tax) Act 1999

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 No. 74, 2010

An Act to amend legislation relating to indirect tax, and for related purposes

[Assented to 28 June 2010]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010.

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 this Act receives the Royal Assent. 28 June 2010 2. Schedule 1 The day this Act receives the Royal Assent. 28 June 2010 3. Schedule 2 1 July 2010. 1 July 2010 4. Schedule 3 The day this Act receives the Royal Assent. 28 June 2010