25
CurrentTransitional provision — first annual return
Part 5Amendments and transitional provision
25 Transitional provision — first annual return
(1)
In this regulation —
commencement day means 1 July 2019.
(2)
The first annual return that a liable person is required to make and lodge under regulation 18C must relate to the period —
(a)
for a person that is a liable person on the commencement day — from that day to 30 June 2020; or
(b)
for a person that becomes a liable person after the commencement day — from the day the person becomes a liable person to the following 30 June.
[Regulation 25 inserted: Gazette 28 Jun 2019 p. 2517.]
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.