This Act may be cited as the Goods and Services Tax Amendment Act (No. 4) 1995, and shall be read together with and deemed part of the Goods and Services Tax Act 1985 (hereinafter referred to as the principal Act).

Section 5(8) of the principal Act (as substituted by section 2(1) of the Goods and Services Tax Amendment Act (No. 3) 1995) is hereby amended by inserting, after the word “race” where it first occurs, the words “or sporting event”.

Section 5(8)(b) of the principal Act (as so substituted) is hereby amended by adding the following subparagraph:

Section 10(12) of the principal Act (as amended by section 3(1) of the Goods and Services Tax Amendment Act (No. 3) 1995) is hereby amended by adding the following paragraph:

Section 10(12a) of the principal Act (as inserted by section 4(1) of the Goods and Services Tax Amendment Act 1987) is hereby amended by inserting, after the words “in relation to any race”, the words “or sporting event”.