A New Tax System (Goods and Services Tax) Act 1999
Note:
The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.
Division 72 - AssociatesFor transitional provisions relating to a supply or acquisition that an incapacitated entity makes to or from an associate of the incapacitated entity, see note under Div 58 heading.
View history note
Hide history noteThis Division applies to a * non-profit sub-entity of an entity as if the non-profit sub-entity were an * associate of:
(a) that entity; and
(b) every other non-profit sub-entity of that entity; and
(c) any other associate of that entity.
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