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A New Tax System (Goods and Services Tax) Simplified Accounting Method Determination (No 1) 2006 (Legislative Instrument - F2006L02632) was made on 7 August 2006 and registered on the Federal Register of Legislative Instruments on 9 August 2006. This Determination applies to net amounts for tax periods that start on or after 1 October 2006 for simplified accounting methods for operators of restaurants, cafes or catering businesses.

For a copy of the Determination, go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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