Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (10 of 2005)
Schedule 1 Long term non reviewable contracts
A New Tax System (Goods and Services Tax) Act 1999
4 Section 195-1 (after paragraph (a) of the definition of customs duty )
Insert:
(aa) the A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005; or