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A New Tax System (Goods and Services Tax) Act 1999
81‑25 Retrospective application of regul81‑25 Retrospective application of regulations
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81‑25 Retrospective application of regulations
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 81‑5(2) or 81‑10(2) or section 81‑15.