Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 7 Compulsory third party insurance
A New Tax System (Goods and Services Tax) Act 1999
9 Subsection 79-95(2) (after paragraph (b) of the definition of applicable average input tax credit fraction )
Insert:
; or (c) if the payment or supply is a payment or supply to which section 79-15 applies - the accident or other incident to which the claim relates happened.
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