Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (10 of 2005)

Schedule 1   Long term non reviewable contracts

Taxation Administration Act 1953

18   After paragraph 70(1)(ca)


or (cb) are liable, as a recipient of a taxable supply, to pay the GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999;