Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 6 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
34 Section 195-1 (after paragraph (d) of the definition of commercial residential premises )
Insert:
(da) a marina at which one or more of the berths are occupied, or are to be occupied, by*ships used as residences; or
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