A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 80 - Settlement sharing arrangements  

Subdivision 80-B - Nominal defendant settlement sharing arrangements  

80-65   Contributing operator ' s payment  

For the purposes of Division 79 , a * contributing operator ' s payment is treated as a * CTP compensation payment or supply .