Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 5  

Part 1   References to specific Ministers, Departments and Secretaries

Division 1   Main amendments

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

4   Subsection 79-100(3) (heading)

Repeal the heading, substitute:

Minister to use later statistical information to determine whether average input tax credit fraction to be varied for later financial years