Value Added Tax Consolidation Act 2010 section 125

Commencement

Section 125 provides the commencement date for the Value Added Tax Consolidation Act 2010.

  • The Act is deemed to have come into force on 1 November 2010.
  • It applies to any taxable period commencing on or after that date.
  • The section uses "deemed" language, confirming the Act's retrospective legal effect from 1 November 2010.
  • All provisions of the consolidation Act take effect by reference to taxable periods, not by reference to individual transaction dates.

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