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  


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  

72-25   Supplies that would otherwise be GST-free, input taxed or financial supplies  

The fact that a supply to or from your * associate is without * consideration does not stop the supply from being any of the following for the purposes of the * GST law :

(a) a * GST-free supply;

(b) a supply that is * input taxed ;

(c) a * financial supply .

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