Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 6   Other amendments

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

20   Subsection 78-15(4) (step 2 in the method statement)

Omit "those payments", substitute "those payments (except to the extent that they are payments of excess to which section 78-18 applies)".