A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 5 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
1A Subsection 995-1(1) (after paragraph (d) of the definition of BAS provisions
Insert:
; and (e) sales tax law as defined in section 5 of the Sales Tax Assessment Act 1992.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
