Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 69.40

When elections take effect

  (1)   An election under this Subdivision is taken to have effect, or to have had effect, from the start of the tax period specified in the election.

  (2)   The tax period may be a future tax period or the current tax period. It cannot be a tax period that has already come to an end.


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