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

99   Subsection 108-5(1)

Omit "goods that are in bond or otherwise subject to the control of Customs", substitute "*excisable goods that are in bond".