A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
204 Subsection 5-5(2)
Omit "the dealing is not a taxable dealing unless", substitute "an assessable dealing (other than a *customs dealing) is a taxable dealing only if".