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

38   Subsection 29-40(2)

Omit all the words from and including "whether or not", substitute "whether or not paragraph (1)(a), (b) or (c) applies".