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The 1997 tax law, which instituted the changes, called for the gradual phase-in.
Finance Minister Mathias Cormann has said a gradual phase-in means other states would not be disadvantaged.
They had asked for a more gradual phase-in of the new rules.
The gradual phase-in would apply not just to existing companies but to any new ones created by December of that year.
The US Treasury Department said the "gradual phase-in" was a sensible tweak, in response to feedback from business groups that are particularly concerned about the impact on part-time workers.
Rejecting an " 'all airbag' " standard, the agency had called for a gradual phase-in of a mix of passive restraints in order to spur technological development and win consumer acceptance.
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Cormann said the gradual phase in meant no other state would be disadvantaged because they wouldn't lose compared with the projected GST shares over that time.
"We also welcome their gradual phasing in".
"The measures are still the same, but what has shifted is a more gradual phasing-in of the measures given the political agenda," he said.
Four and a half months off her bike in rehab followed – from October 2014 until February 2015 – and her comeback last year was gradual, phased in order not to put too much strain on the knee.
Under the accord, Gazprom has managed to secure what it has been after: the gradual phasing in of European market prices for Ukraine.
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