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

165   Section 195-1 (at the end of the definition of value )

Add:

; and (d) value of a supply includes the meaning given by section 188-35.