Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.15

Attributing the GST to tax periods

             (1)  The tax period to which the GST on a * taxable supply to your * associate without * consideration is attributable is the tax period in which the supply first becomes a supply that is * connected with the indirect tax zone.

             (2)  This section has effect despite section 29-5 (which is about attributing GST on taxable supplies).



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback