A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 7   Amendments relating to the Tradex Scheme

Part 1   Amendments commencing before 1 July 2000

Sales Tax (Exemptions and Classifications) Act 1992

7   At the end of Division 1 of Part 3

Add:

8A Goods covered by item 21A of Schedule 4 to the Customs Tariff

To avoid doubt, a reference in Schedule 1 to goods that are covered by item 21A of Schedule 4 to the Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) the Customs Tariff.