A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 2   Indirect tax transition

A New Tax System (Goods and Services Tax Transition) Act 1999

12   At the end of subsection 16(3)

Add:

Note: In some cases relating to alcoholic beverages, subsections 16A(2) and 16B(2) reduce the amounts of special credits.