COMMONWEALTH OF AUSTRALIA

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

DETERMINATION

Under paragraph 151‑20(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (“the Act”) I make the following determination:

Citation

1. This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004.

Determination

2.             Paragraph 151-20(2)(b) of the Act applies.

Signed this 17th day of December 2004

Signed by Bruce Quigley

Deputy Chief Tax Counsel

Tax Counsel Network

Delegate of the Commissioner

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