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
99 Subsection 108-5(1)
Omit "goods that are in bond or otherwise subject to the control of Customs", substitute "*excisable goods that are in bond".
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