GST Act s 16 of the A New Tax System (Goods and Services Tax Transition) Act 1999 (Transition Act), section 16 of the Transition Act and subsection 66-5(1)
ATO documents that consider GST Act s 16 of the A New Tax System (Goods and Services Tax Transition) Act 1999 (Transition Act), section 16 of the Transition Act and subsection 66-5(1)