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

Schedule 1   Goods and services tax

Part 1   Supplies in return for rights to develop land

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

5   Section 195-1 (note at the end of the definition of consideration )

After “81-5,”, insert “82-5, 82-10,”.