Section 3A: inserted, on 10 October 2000 (applying to supplies made on and after 10 October 2000), by section 85(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
Section 3A(1)(a): substituted, on 1 April 2011, by section 5(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3A(1)(b): substituted, on 1 April 2011, by section 5(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3A(1)(b): amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).
Section 3A(2)(b): replaced (with effect on 14 September 2011), on 2 November 2012, by section 208(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3A(2)(b)(i): amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).
Section 3A(2)(c): substituted, on 1 April 2011, by section 5(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3A(3B): inserted, on 1 April 2011, by section 5(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3A(3C): inserted, on 1 April 2011, by section 5(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 3A(3C): amended (with effect on 1 April 2011), on 2 November 2012, by section 208(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3A(4): repealed (with effect on 1 April 2011), on 2 November 2012, by section 208(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Section 3A(4A): repealed, on 1 April 2011, by section 5(4) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).