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
34 Paragraph 29-75(1)(a)
Repeal the paragraph, substitute:
(a) must be issued by the supplier of the *taxable supply in the circumstances set out in subsection (2); and