A New Tax System (Goods and Services Tax) Act 1999

Chapter 5 - Miscellaneous  

Part 5-1 - Miscellaneous  

Division 177 - Miscellaneous  

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.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.