A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
141 Section 195-1 (paragraphs (b) and (c) of the definition of essential prerequisite )
After "the entry to", insert ", or the commencement of the practice of,".