A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004

COMMONWEALTH OF AUSTRALIA A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 DETERMINATION Under paragraph 151 ‑ 20(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (“the Act”) I m ake the following determination : Citation This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 ( Annual Tax Period Election ) Determination 200 4 . Determination 2. Paragraph 151-20(2)(b) of the Act applies. Signed this 17th day of December 2004 Signed by Bruce Quigley Deputy Chief Tax Counsel Tax Counsel Network Delegate of the Commissioner .