Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)
Schedule 5
Administrative provisions
Part 1
Administrative provisions
Income Tax Assessment Act 1997
11
Subsection 995-1(1)
Insert:
indirect tax
means any of the following:
(a) *GST;
(b) *wine tax;
(c) *luxury car tax.