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

4   At the end of section 9-10

Add:

(4) However, a supply does not include a supply of *money unless the money is provided as *consideration for a supply that is a supply of money.