Paragraph 8 sets out the date of effect as “8. This ruling applies from the 26 August 2015..”
We will treat anything previously taxable and supplied prior to 26/8 as taxable and anything from 26/8 as exempt. System wise a bit challenging with part year adjustments as any cancellations of those originally taxed need to have GST reversed also and new services from 26/8 need to be exempt (something that could easily be accidentally overlooked).
