Commonwealth Consolidated Acts
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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 90.5
Supplies not taxable--amalgamated company registered or required to be registered
(1) A supply made by an
amalgamating company to an
* amalgamated company in the course of * amalgamation is not a *
taxable supply if, immediately after the amalgamation, the amalgamated company
* registered or * required to be registered.
(2) This section has effect despite section 9-5 (which is about
what is a taxable supply).
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