Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)
Schedule 11 GST amendments relating to compulsory third party schemes
A New Tax System (Goods and Services Tax) Act 1999
21 Section 195-1
Insert:
compulsory third party scheme is a scheme or arrangement:
(a) that is established by an *Australian law; and
(b) that is specified in the regulations, or that is of a kind specified in the regulations, made for the purposes of this definition.
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