A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 3) (89 of 2000)

Schedule 1   Amendments (regulation 3)

[6]   Dictionary, after definition of GST-free

insert

GST group see section 48-5 of the Act.

GST joint venture see section 51-5 of the Act.

GST return see the Dictionary in Part 6-3 of the Act.

joint venture operator , for a GST joint venture, see the Dictionary in Part 6-3 of the Act.