Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)
Schedule 2 GST treatment of appropriations
A New Tax System (Goods and Services Tax) Act 1999
5 At the end of section 72-95
Add:
(2) However, this Division does not apply to a supply or acquisition if a payment for the supply or acquisition is covered by subsection 9-17(3) or (4).
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