A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 3   Income Tax Assessment Act 1997

Part 1   General

27   Subsection 30-215(3) (table item 4, 3rd column)

Omit "market value" (wherever occurring), substitute "*GST inclusive market value (as reduced under subsection (4) if that subsection applies)".