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
2 Before subsection 11(2)
Insert:
(1B) This section does not apply to:
(a) a supply of a long-term lease made before 1 July 2000; or
(b) a supply of a voucher made before 1 July 2000 if, on redemption of the voucher, the holder of the voucher is entitled to supplies up to a monetary value stated on the voucher.
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