Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 7 Minor amendments
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Act 1999
5 Section 195-1 (after paragraph (a) of the definition of tertiary course )
Insert:
(aa) a course of study or instruction accredited at Masters or Doctoral level and supplied by a *higher education institution or a *non-government higher education institution; or
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