A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 2   Indirect tax transition

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

3   Subsection 11(4)

Repeal the subsection, substitute:

(4) If this section has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates.