Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.32

    For the purposes only of this Division, the value of all the * gambling supplies that an entity makes during a particular period is taken to be an amount equal to 11 times:

  (a)   the entity's * global GST amount for that period; or

  (b)   if that period is not a tax period--what would have been the entity's global GST amount for the period if that period had been a tax period.