Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)

Schedule 2   GST treatment of appropriations

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

7   At the end of section 72-100

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(2) However, this Division does not apply to a supply or acquisition if a payment for the supply or acquisition is covered by subsection 9-17(3) or (4).