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

Schedule 1   Amendments (regulation 3)

[7]   Dictionary, after definition of money

insert

outstanding tax-related liability has the meaning given in the Dictionary in section 995-1 of the Income Tax Assessment Act 1997.

participant , in relation to a GST joint venture, see the Dictionary in Part 6-3 of the Act.