Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 177.3

Acquisitions from State or Territory bodies where GST liability is notional

                   If:

                     (a)  an * Australian government agency, other than the Commonwealth or an * untaxable Commonwealth entity, makes a supply to another entity; and

                     (b)  the agency is not liable for GST on the supply, but an amount relating to the agency's notional liability for GST on the supply is included in the * consideration for the supply;

the * GST law applies in relation to the other entity as if:

                     (c)  the supply were a * taxable supply to that entity; and

                     (d)  the amount of GST for which the agency is notionally liable on the supply is the amount of GST payable on the supply.



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