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
3 After subsection 75-5(3)
Insert:
(3A) Subparagraphs (3)(g)(iii) and (iv) do not apply if the acquisition from your*associate was not by means of a supply by your associate.
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