A New Tax System (Goods and Services Tax Transition) Act 1999
View history note
Hide history noteAn offer (the final offer ) to change the consideration for supplies, that are made on or after 1 July 2005 and that are specifically identified by an agreement of a kind referred to in subsection 13(1) , is an arbitrated offer if:
(a) the supplier has, in accordance with section 15K , made an offer (the initial offer ) to the recipient of the supplies to change the consideration; and
(b) change to the consideration has been arbitrated in accordance with section 15L ; and
(c) the supplier makes the final offer in accordance with section 15M .
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