Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 81.25

                   Despite subsection 12(2) of the Legislative Instruments Act 2003 , regulations made for the purposes of subsection 81-5(2), 81-10(2) or section 81-15 may be expressed to take effect from a date before the regulations are registered under that Act.