Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 7   Minor amendments

Part 1   Main amendments

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

5   Section 195-1 (after paragraph (a) of the definition of tertiary course )


(aa) a course of study or instruction accredited at Masters or Doctoral level and supplied by a *higher education institution or a *non-government higher education institution; or