A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 6
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Interpretation
Part 6-3
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Dictionary in the Act
Division 195
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Dictionary in the Act
SECTION 195-1.03
195-1.03
Serviced apartments
For the purposes of paragraph (a) of the definition of serviced apartment in section 195-1 of the Act, the provisions of the aged care service list specified in subsection 38-25.01(2) are specified.
For the purposes of paragraph (a) of the definition of serviced apartment in section 195-1 of the Act, the provisions of the aged care service list specified in subsection 38-25.01(2) are specified.
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