Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Schedule 3 Supplies of rights or options offshore
A New Tax System (Goods and Services Tax) Act 1999
9 At the end of section 84-10
Add:
(3) If a supply is a taxable supply under both sections 9-5 and 84-5, GST is only payable under this section (instead of section 9-40).
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