A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 2 Indirect tax transition
A New Tax System (Goods and Services Tax Transition) Act 1999
9 At the end of subsection 16(1)
Add:
Note: In some cases relating to alcoholic beverages, subsections 16A(3) and 16B(3) prevent special credits arising.