Regulation 67
Definitions of this Part
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 105 of 188
Regulation 67
In this Part —“approved person” means a person who has been approved by the Comptroller in accordance with regulation 68 to account for tax in accordance with a cash accounting scheme under this Part;“scheme” means the cash accounting scheme referred to in regulation 68.
Definition
“approved person” means a person who has been approved by the Comptroller in accordance with regulation 68 to account for tax in accordance with a cash accounting scheme under this Part;
Definition
“scheme” means the cash accounting scheme referred to in regulation 68.