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The Tax Laws Amendment (2011 Measures No 3) Act 2011 received the Royal Assent on 27 June 2011 and is Act No 51 of 2011.

This Act:

  • amends the A New Tax System (Goods and Services Tax) Act 1999 to allow supplies of particular types of new recreational boats to be GST-free if the boats are exported within a specified 12-month period, with effect from 1 July 2011
  • amends the Income Tax (Transitional Provisions) Act 1997 to enable the ongoing imposition of the general interest charge in certain circumstances, with effect from 1 July 2010.