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
75 At the end of section 66-1
Add ", and a form of global accounting is used for some acquisitions of second-hand goods that are divided for re-supply".