A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
150 Section 195-1 (paragraph (c) of the definition of second-hand goods )
Repeal the paragraph, substitute:
(c) animals or plants.