A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 2)

(73 of 2003)

28 April 2003

Made under the A New Tax System (Goods and Services Tax) Act 1999

1   Name of Regulations

These Regulations are theA New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 2).

2   Commencement

These Regulations commence on 1 May 2003.

3   Amendment of A New Tax System (Goods and Services Tax) Regulations 1999

Schedule 1 amends theA New Tax System (Goods and Services Tax) Regulations 1999.

Schedule 1   Amendments

[1]   Paragraph 51-5.01 (1) (m)

omit

activities.

insert

activities;

[2]   After paragraph 51-5.01 (1) (m)

insert

(n) transportation.