Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 5 HIH rescue package
Part 2 Goods and services tax consequences
A New Tax System (Goods and Services Tax) Act 1999
13 Section 195-1
Insert:
HIH rescue entity means:
(a) the HIH Claims Support Trust (established on 6 July 2001); or
(b) the Commonwealth; or
(c) an entity prescribed for the purposes of subsection 322-5(1) of the *ITAA 1997.
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