Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 4   New residential premises

Part 1   Amendments

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

7   Subsection 40-75(2A)

Omit “premises is disregarded as a sale”, substitute “*residential premises is disregarded as a sale or supply”.