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A New Tax System (Goods and Services Tax) Regulations 2019
3Authority
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#### 3 Authority
(1) Subject to subsection (2), this instrument is made under the A New Tax System (Goods and Services Tax) Act 1999.
(2) Part 7‑2 is made under the A New Tax System (Goods and Services Tax Transition) Act 1999.
Chapter 2—The basic rules