Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 2 GST treatment of cross-border transactions between businesses
Part 1 Cross-border supplies that are not connected with the indirect tax zone
A New Tax System (Goods and Services Tax) Act 1999
11 Subsection 84-13(2)
Repeal the subsection, substitute:
(2) This section has effect despite:
(a) sections 11-25 and 11-30 (which are about the amount of input tax credits for creditable acquisitions); and
(b) section 72-45 (which is about the amount of input tax credits on an acquisition from an associate without consideration).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
