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A New Tax System (Goods and Services Tax Transition) Act 1999
15MFinal offer
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15M Final offer
(1) The final offer: (a) must be in writing; and (b) must set out as a change to the consideration the assessor’s determination of an appropriate change; and (c) must state the period (the final offer period) for which the offer remains open. (2) The final offer period must be a period of at least 21 days after the supplier gives the final offer to the recipient.