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This compilation is affected by a retrospective amendment, please see A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (No. 4) (SLI 2012 No. 215) (F2012L01826), for details.
Tabling
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
Australian Government
This instrument was backcaptured in accordance with section 36 of the Legislative Instruments Act 2003.
For transitional matters relating to the repeal of these regulations, see sections 197-1.01 to 197-1.05 of the A New Tax System (Goods and Services Tax) Regulations 2019.