A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 6   Indirect Tax Transition Acts

A New Tax System (Goods and Services Tax Transition) Act 1999

6   At the end of subsection 13(5)

Add:

; or (c) for the supplier under the agreement (acting either alone or with the agreement of one or more of the other parties to the agreement) to conduct, before 1 July 2000, a general review, renegotiation or alteration of the consideration that takes account of the imposition of the GST.