Citation and commencement9

In regulation 107B—

a

in paragraph (1)—

i

at the beginning insert “Other than where input tax falls to be attributed under regulation 101(8) or regulation 107(1)(b) or (c),”,

ii

for “regulation 107(1)(a)” substitute “regulation 107(1)(a) or (d)”, and

b

in paragraph (2)(b)—

i

for “regulation 107(1)(c)” substitute “regulation 107(1)(g)”,

ii

after “longer period” insert “or the return for the last prescribed accounting period in the longer period if applicable”.