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

21   Section 195-1


compulsory third party scheme is a scheme or arrangement:

(a) that is established by an *Australian law; and

(b) that is specified in the regulations, or that is of a kind specified in the regulations, made for the purposes of this definition.