Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 3   GST instalment system

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

7   Section 195-1 (definition of estimated annual GST amount )

Omit "subsection 162-140(4) and paragraph 162-140(5)(b)", substitute "section 162-140".