#### 197‑1.01 Definitions In this Division: > commencement time means the time this section commences. > old regulations means the A New Tax System (Goods and Services Tax) Regulations 1999. > repealing regulations means the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019.

Previous sectionDivision 197Transitional matters relating to the repeal of the A New Tax System (Goods and Services Tax) Regulations 1999 Next section197‑1.02 Old regulations continue to app197‑1.02 Old regulations continue to apply to tax periods starting before commencement time