A New Tax System (Goods and Services Tax) Act 1999
Chapter 5
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Miscellaneous
Part 5-1
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Miscellaneous
Division 177
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Miscellaneous
177-5
Cancellation of exemptions from GST
(1)
This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay GST payable under this Act.
(2)
The cancellation does not apply if the provision of the other Act:
(a) commences after this section commences; and
(b) refers specifically to GST payable under this Act.
This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay GST payable under this Act.
(2)
The cancellation does not apply if the provision of the other Act:
(a) commences after this section commences; and
(b) refers specifically to GST payable under this Act.
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