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
77 Subsection 66-5(1)
After "*second-hand goods", insert "for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business".
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