A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
131 Section 188-30
Repeal the section, substitute:
188-30 The value of non-taxable supplies
For the purposes only of this Division, the value of a supply that is not a *taxable supply is taken to be 11/10 of what would be the *value of the supply if it were a taxable supply.
For the basic rules on the value of taxable supplies, see Subdivision 9-C.
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