A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 1 Pay as you go (PAYG) system of collecting income tax and other liabilities
Part 2 Consequential amendment of Acts
A New Tax System (Goods and Services Tax) Act 1999
65 Section 195-1
Insert:
non-cash benefit has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.
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