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A NEW TAX SYSTEM (COMMONWEALTH-STATE FINANCIAL ARRANGEMENTS) ACT 1999 - SECT 12
Definitions
- (1)
- In this Part:
rate of the GST is the rate of tax specified in the GST Imposition Acts.
- (2)
- A change is of an administrative nature only if the change is necessary
to:
- (a)
- maintain the integrity of the GST base; or
- (b)
- prevent tax avoidance.
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