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
163 Section 195-1 (definition of taxable importation )
Omit "subsection 13-5(1)", substitute "subsections 13-5(1) and 114-5(1)".