Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 197.1.03

                   If:

                     (a)  immediately before the commencement time, there was a form approved under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 for the purposes of a provision of the old regulations; and

                     (b)  the form could be approved for the purposes of a corresponding provision of this instrument;

the form has effect for the purposes of this instrument as if it had been approved for the purposes of the corresponding provision of this instrument.