Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 69.20

Effect of elections on net amounts

             (1)  If you make an election under this Subdivision that has effect during a particular tax period, your * net amount for the tax period must be worked out on the basis of that election.

             (2)  This section has effect despite section 17-5 (which is about working out your net amount).



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