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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 72 - Associates  

Subdivision 72-A - Supplies without consideration  

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).




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