Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 15 GST treatment of residential premises
A New Tax System (Goods and Services Tax) Act 1999
1 Paragraph 40-35(1)(a)
Omit "(other than *commercial residential premises)", substitute "(other than a supply of *commercial residential premises or a supply of accommodation in commercial residential premises provided to an individual by the entity that owns or controls the commercial residential premises)".
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