Composition scheme ineligibility: aerated water added as ineligible, altering option to pay tax under section 10. Amends the composition scheme notification by excluding aerated water from eligibility for the option to pay tax under Composition Scheme, inserting a new table entry identifying aerated water as an ineligible good and thereby removing the composition option for suppliers of that product; the amendment takes effect under the stated commencement provision.
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Composition scheme ineligibility: aerated water added as ineligible, altering option to pay tax under section 10.
Amends the composition scheme notification by excluding aerated water from eligibility for the option to pay tax under Composition Scheme, inserting a new table entry identifying aerated water as an ineligible good and thereby removing the composition option for suppliers of that product; the amendment takes effect under the stated commencement provision.
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