A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  

SECTION 40-5.05   40-5.05   Acquisition  
In this Division, acquisition , in relation to the provision or disposal of an interest, includes acceptance and receipt of the interest.




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