Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_12
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 12
Character Range: 39968–40488

12  Subsection 995‑1(1)
Insert:
indirect tax document means a document that:
 (a) was obtained by you in the course of:
 (i) your appointment or employment by the Commonwealth; or
 (ii) the performance of services by you for the Commonwealth; or
 (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and
 (b) was made or given under, or for the purposes of, an *indirect tax law.
Example: A GST return is a document made for the purposes of an indirect tax law.