A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
140 Section 195-1 (definition of customs duty )
Repeal the definition, substitute:
customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than:
(a) the A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999; or
(b) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999; or
(c) the A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999.
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