Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)

Schedule 1   Goods and services tax and real property

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

1   After subsection 75-5(1A)

Insert:

(1B) A supply that you make to your*associate is taken for the purposes of subsection (1) to be a sale to your associate whether or not the supply is for*consideration.