A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 6   Indirect Tax Transition Acts

A New Tax System (Goods and Services Tax Transition) Act 1999

3   At the end of section 11

Add:

(4) In this section:

warranty , in relation to goods or a service, means an undertaking or obligation in relation to:

(a) the quality, performance or characteristics of the goods or service; or

(b) the provision of services that are or may at any time be required in respect of the goods or service; or

(c) the supply of parts that are or may at any time be required for the goods;

given or made in connection with the supply of the goods or service.