A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

103   Section 114-5 (table item 10, 3rd column)

Omit "under section 203 of the Customs Act 1901", substitute "under a warrant issued under section 203 of the Customs Act 1901, or under section 203B or 203C of that Act,".