A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

139   Section 195-1 (definition of joint venture operator )

Omit "*participant of the joint venture nominated as mentioned in paragraph 51-5(e)", substitute "*company nominated to be the joint venture operator under paragraph 51-5(e)".