A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (Repealed) (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
36 At the end of subsection 29-75(2)
Add "(in which case it must be issued by the recipient)".