A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

127   Section 195-1 (after table item 4 of the definition of decreasing adjustment )

Insert:

4A

Section 78-10

Payments or supplies made in settlement of insurance claims