Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)

Schedule 2   Online hotel bookings

A New Tax System (Goods and Services Tax) Act 1999

2   Subsection 151-5(2)

Omit "or (c)" (wherever occurring).


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).