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

64   Subsection 38-185(1) (table item 5, 3rd column)

After "stores" (wherever occurring), insert ", or spare parts,".