Statute Update (Regulations References) Act 2020 (18 of 2020)
Schedule 1 Amendments
Customs Act 1901
23 Subsection 105D(4) (definition of GST regulations)
Omit "the A New Tax System (Goods and Services Tax) Regulations 1999", substitute "regulations made under the A New Tax System (Goods and Services Tax) Act 1999".