Taxation Laws Amendment Act (No. 3) 2002 (97 of 2002)

Schedule 1   Goods and services tax

Part 3   Income tax-related transactions

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

15   Section 195-1 (note at the end of the definition of taxable supply )

After “100-5”, insert “, 110-5, 110-10”.