The amendment was intended to protect the tax base that existed before those court cases broadened the exemption.
On April 22nd, 2010. See this statement in context.
On April 22nd, 2010. See this statement in context.
Senior Legislative Chief, Sales Tax Division, GST Legislation, Department of Finance
The amendment was intended to protect the tax base that existed before those court cases broadened the exemption.
See context to find out what was said next.