Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 4 GST: payments of taxes, fees and charges
A New Tax System (Goods and Services Tax) Act 1999
8 Section 195-1 (note at the end of the definition of connected with Australia )
Omit “sections 81-10 and 96-5”, substitute “section 96-5”.