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

79   Subsection 42-5(2)

Omit all the words from and including "includes", substitute "includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act".