A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 2 Indirect tax transition
A New Tax System (Goods and Services Tax Transition) Act 1999
13 After subsection 16(3)
Insert:
(3A) However, if the amount of sales tax you have borne in respect of the goods changes after 1 July 2000, the amount of the special credit changes accordingly.
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