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

Schedule 6   Other amendments

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

34   Section 195-1 (after paragraph (d) of the definition of commercial residential premises )

Insert:

(da) a marina at which one or more of the berths are occupied, or are to be occupied, by*ships used as residences; or