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    <title>Amendment of section 67</title>
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    <description>Clause 109 substitutes clause (a) of the Explanation to section 67 to define consideration as including: amounts payable for taxable services; reimbursable expenditures or costs incurred and charged by the service provider in providing or agreeing to provide a taxable service (subject to prescribed exceptions and conditions); and any amount retained by a lottery distributor or selling agent from gross lottery ticket sales in addition to fee, commission or discount, being the difference between face value and acquisition price.</description>
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      <description>Clause 109 substitutes clause (a) of the Explanation to section 67 to define consideration as including: amounts payable for taxable services; reimbursable expenditures or costs incurred and charged by the service provider in providing or agreeing to provide a taxable service (subject to prescribed exceptions and conditions); and any amount retained by a lottery distributor or selling agent from gross lottery ticket sales in addition to fee, commission or discount, being the difference between face value and acquisition price.</description>
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