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
165 Section 195-1 (at the end of the definition of value )
; and (d) value of a supply includes the meaning given by section 188-35.