Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)
Schedule 2
Part 1
Main amendments
A New Tax System (Goods and Services Tax) Act 1999
12
Section 195-1 (note at the end of the definition of taxable supply )
Omit and 113-5, substitute , 113-5 and 142-10.