A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 1   Pay as you go (PAYG) system of collecting income tax and other liabilities

Part 2   Consequential amendment of Acts

A New Tax System (Goods and Services Tax) Act 1999

65   Section 195-1

Insert:

non-cash benefit has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.