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

Schedule 6   Indirect Tax Transition Acts

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

2   After subsection 11(1)


(1A) However, this section does not apply to:

(a) a supply of a warranty (whether express, implied or required by law) that relates to goods or a service, if the value of the warranty was included in the price of the goods or service; or

(b) a supply of a right that is an option to purchase, under a hire purchase agreement, goods hired under that agreement; or

(c) a supply of a right to use software if:

(i) the value of the right was included in the price of the software; and

(ii) the right to use the software is for an indefinite period.

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