Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 69.20

  (1)   If you make an election under this Subdivision that has effect during a particular tax period, your * net amount for the tax period must be worked out on the basis of that election.

  (2)   This section has effect despite section   17 - 5 (which is about working out your net amount).