Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 11 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
3B After paragraph 9-20(1)(d)
Insert:
(da) by a trustee of a *complying superannuation fund or, if there is no trustee of the fund, by a person who manages the fund; or
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