Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)

Schedule 11   GST amendments relating to compulsory third party schemes

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

30   Section 195-1


CTP premium , in relation to a *compulsory third party scheme, means:

(a) a payment of a premium, contribution or similar payment under the scheme; or

(b) a payment of levy in connection with the scheme.