A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
147 Section 195-1 (paragraph (a) of the definition of pre-school course )
Repeal the paragraph, substitute:
(a) in accordance with a pre-school curriculum recognised by:
(i) the education authority of the State or Territory in which the course is delivered; or
(ii) a State or Territory body that has the responsibility for recognising pre-school curricula for courses delivered in that State or Territory; and
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