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:Division 75 - Sale of freehold interests etc. 75-1 What this Division is about
This Division allows you to use a margin scheme to bring within the GST system your taxable supplies of freehold interests in land, of stratum units and of long-term leases.