A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 4 Trade Practices Act 1974
1 Section 75AT (subparagraph (a)(ii) of the definition of regulated supply )
Repeal the subparagraph, substitute:
(ii) is by a person who would be required to be registered under the GST Act had the supply occurred on or after 1 July 2000; and
(iii) had the supply occurred on or after 1 July 2000, it would have been a taxable supply for the purposes of the GST Act or would have been a taxable supply had it not been GST-free or input taxed for the purposes of that Act; or
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