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
1 After subsection 75-5(1A)
Insert:
(1B) A supply that you make to your*associate is taken for the purposes of subsection (1) to be a sale to your associate whether or not the supply is for*consideration.
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