Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013

114 Section 120C amended (Definitions)

In section 120C(1), in the definition of date interest starts, paragraph (c), replace “a GST refund” with “a GST refund, other than a refund for a non-resident person who is registered under section 54B of the Goods and Services Tax Act 1985,”.