A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-4
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Special rules mainly about net amounts and adjustments
Apply , in relation to a thing acquired or imported, includes:
(a) supply the thing; and
(b) consume, dispose of or destroy the thing; and
(c) allow another entity to consume, dispose of or destroy the thing.
Note:
The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.
Division 129 - Changes in the extent of creditable purpose Subdivision 129-C - When adjustments for acquisitions and importations arise 129-55 Meaning of applyApply , in relation to a thing acquired or imported, includes:
(a) supply the thing; and
(b) consume, dispose of or destroy the thing; and
(c) allow another entity to consume, dispose of or destroy the thing.
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