A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (Repealed) (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

159   Section 195-1

Insert:

simplified accounting method means an arrangement in respect of which a determination under section 123-5 is in force.