Published on 27 Jul 99
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
A New Tax System (Goods and Services Tax) Act 1999 received royal assent on 8 July. The Act reflects substantial changes made to the Bill tabled by the Treasurer on 2 December 1998. This paper is examines the major changes to the Bill including those amendments arising from the negotiations between the Government and the Democrats
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