Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 2 Imports
A New Tax System (Goods and Services Tax) Act 1999
1 After subsection 13-20(2)
Insert:
(2A) If an amount to be taken into account under paragraph (2)(b) is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in the way provided in section 161J of theCustoms Act 1901.
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