Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 1 GST-free supplies and input taxed supplies
A New Tax System (Goods and Services Tax) Act 1999
12 Subsection 75-10(3) (after table item 2)
Insert:
|
2A |
The supplier acquired the interest, unit or lease on or after 1 July 2000, but the supply to the supplier: (a) was*GST-free under subsection 38-445(1A); and (b) related to a supply before 1 July 2000, by way of lease, that would have been GST-free under section 38-450 had it been made on or after 1 July 2000. |
1 July 2000 |