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

75   At the end of section 66-1

Add ", and a form of global accounting is used for some acquisitions of second-hand goods that are divided for re-supply".