Commonwealth Consolidated Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) REGULATIONS 2000 - REG 3

                In these Regulations, unless the contrary intention appears:

"Act" means the A New Tax System (Goods and Services Tax Transition) Act 1999 .

"Approved form" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

"Car" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .