Commonwealth Consolidated Acts
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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.35
Acquisitions between members of GST religious groups
(1) An acquisition that a
member of a
* GST religious group makes from another member of the same
GST religious group is treated as if it were not a * creditable acquisition.
(2) This section has effect despite section 11-5 (which is about
what are creditable acquisitions).
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