Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 6 Interaction of associate provisions
A New Tax System (Goods and Services Tax) Act 1999
1 Subsection 38-185(1) (after table item 2)
Insert:
|
2A |
Export of goods - supplies to associates without consideration |
a supply of goods without *consideration to an *associate of the supplier, but only if the supplier exports them from Australia. |