A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 3) (89 of 2000)
Schedule 1 Amendments (regulation 3)
[7] Dictionary, after definition of money
insert
outstanding tax-related liability has the meaning given in the Dictionary in section 995-1 of the Income Tax Assessment Act 1997.
participant , in relation to a GST joint venture, see the Dictionary in Part 6-3 of the Act.
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