A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (Repealed) (176 of 1999)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

59   At the end of section 38-55

Add:

(3) However, a supply of re-insurance is not GST-free under this section.