Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 3 Supplies involving non-residents
A New Tax System (Goods and Services Tax) Act 1999
9 Subsection 38-190(1) (table item 3, 3rd column)
Omit "directly connected with goods situated in Australia when the thing supplied is done, or", substitute "of work physically performed on goods situated in Australia when the thing supplied is done, or a supply directly connected".
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