A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

143   Section 195-1 (paragraph (a) of the definition of first aid or life saving course )

Repeal the paragraph, substitute:

(a) principally involves training individuals in one or more of the following:

(i) first aid, resuscitation or other similar life saving skills;

(ii) surf life saving;

(iii) aero-medical rescue; and

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