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

3   After subsection 75-5(3)

Insert:

(3A) Subparagraphs (3)(g)(iii) and (iv) do not apply if the acquisition from your*associate was not by means of a supply by your associate.