A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 6 Indirect Tax Transition Acts
A New Tax System (Goods and Services Tax Transition) Act 1999
9 After subsection 16(4)
(4A) The special credit is treated as though it were an input tax credit for the purposes of the Income Tax Assessment Act 1997 (see Division 27 and sections 110-45 and 110-50).