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

140   Section 195-1 (definition of customs duty )

Repeal the definition, substitute:

customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than:

(a) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999; or

(b) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999; or

(c) the A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999.