Print Back to browse A New Tax System (Goods and Services Tax) Act 1999 Div50 Amended by: Taxation Laws Amendment Act (No. 5) 2001 (assent 1/10/2001) Explanatory Memorandum - REPS 3-Sch1 Commenced Action Note 01/10/2001 Insert Title 'Division 50 - GST treatment of religious practitioners' Back to top