Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 6 Goods and services tax and real property
A New Tax System (Goods and Services Tax) Act 1999
20 At the end of Division 75
75-35 Approved valuations
(1) The Commissioner may, by legislative instrument, determine in writing requirements for making valuations for the purposes of this Division.
(2) A valuation made in accordance with those requirements is an approved valuation .