A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 5   Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

1A   Subsection 995-1(1) (after paragraph (d) of the definition of BAS provisions

Insert:

; and (e) sales tax law as defined in section 5 of the Sales Tax Assessment Act 1992.