Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 3 GST instalment system
A New Tax System (Goods and Services Tax) Act 1999
7 Section 195-1 (definition of estimated annual GST amount )
Omit "subsection 162-140(4) and paragraph 162-140(5)(b)", substitute "section 162-140".
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