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A New Tax System (Managing the GST Rate and Base) Act 1999
2Commencement [see Note 1]
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2 Commencement [see Note 1]
(1) This Act commences at the later of: (a) the start of the day on which this Act receives the Royal Assent; and (b) the start of the day after the last day on which any of the following receive the Royal Assent: (i) the GST Act; and (iii) the A New Tax System (Goods and Services Tax Administration) Act 1999. (2) To avoid doubt, this Act does not commence unless all of the Acts mentioned in subsection (1) have received the Royal Assent