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

Chapter 6 - Interpreting this Act  

Part 6-1 - Rules for interpreting this Act  

Division 182 - Rules for interpreting this Act  

182-15   Schedules 1, 2 and 3  

The second columns of the tables in Schedules 1 , 2 and 3 are not operative. In interpreting an item in those tables, or any other operative provision, those columns may only be considered for a purpose for which an * explanatory section may be considered under subsection 182-10(2) .

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