Commonwealth Consolidated Acts

A NEW TAX SYSTEM (MANAGING THE GST RATE AND BASE) ACT 1999 - SECT 2

  (1)   This Act commences at the later of:

  (a)   the start of the day on which this Act receives the Royal Assent; and

  (b)   the start of the day after the last day on which any of the following receive the Royal Assent:

  (i)   the GST Act; and

  (iii)   the A New Tax System (Goods and Services Tax Administration) Act 1999 .

  (2)   To avoid doubt, this Act does not commence unless all of the Acts mentioned in subsection   ( 1) have received the Royal Assent