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

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 189 - Exceeding the financial acquisitions threshold  

189-15   Meaning of financial acquisition  

A financial acquisition is an acquisition that relates to the making of a * financial supply (other than a financial supply consisting of a borrowing).

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