Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 2 Annual apportionment of creditable purpose
A New Tax System (Goods and Services Tax) Act 1999
21 Section 195-1 (after table item 5A in the definition of increasing adjustment )
Insert:
|
5B |
Section 131-55 |
Annually apportioned acquisitions and importations |