A New Tax System (Goods and Services Tax) Act 1999
Chapter 6
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Interpreting this Act
Part 6-2
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Meaning of some important concepts
Division 188
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Meaning of GST turnover
188-23
Supplies
"
reverse charged
"
under Division 83 or 86 not to be included in a recipient
'
s GST turnover
To avoid doubt, if the GST on a * taxable supply is, under Division 83 or 86 , payable by the * recipient of the supply, that supply is disregarded in working out the * current GST turnover or the * projected GST turnover of the recipient.
View history note
Hide history noteTo avoid doubt, if the GST on a * taxable supply is, under Division 83 or 86 , payable by the * recipient of the supply, that supply is disregarded in working out the * current GST turnover or the * projected GST turnover of the recipient.
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