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

77   Subsection 66-5(1)

After "*second-hand goods", insert "for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business".