A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
146 Section 195-1 (paragraph (d) of the definition of precious metal )
After "substance", insert "(in an investment form)".