Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)

Schedule 3   Supplies of rights or options offshore

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

4   Paragraph 83-5(2)(a)

Omit "that is not *connected with Australia but that is a *taxable supply because of Division 84", substitute "that is a *taxable supply under Division 84".

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