A New Tax System (Goods and Services Tax) Regulations 1999
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(1) The amendments made by Schedule 2 to the Treasury Laws Amendment (2017 Measures No. 2) Regulations 2017 apply on and after the start day in relation to a claim for payment under Division 168: (a) made on or after that start day; or (b) made, but not finally dealt with, before that start day. (2) In this clause:
Division 168 means Division 168 of these Regulations and includes that Division as affected by Division 25 of the A New Tax System (Wine Equalisation Tax) Regulations 2000.
start day means the first day of the month following the day that Schedule 2 to the Treasury Laws Amendment (2017 Measures No. 2) Regulations 2017 commences.