A New Tax System (Goods and Services Tax) Act 1999
Chapter 6
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Interpreting this Act
Part 6-2
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Meaning of some important concepts
Division 189
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Exceeding the financial acquisitions threshold
A financial acquisition is an acquisition that relates to the making of a * financial supply (other than a financial supply consisting of a borrowing).
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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