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  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 79 - Compulsory third party schemes  

Subdivision 79-C - Other payments and supplies under compulsory third party schemes  

79-45   Exclusion of certain compulsory third party schemes  

This Subdivision (other than section 79-40 ) does not apply to a * compulsory third party scheme under which * CTP compensation or ancillary payments or supplies are made, or to a * CTP compensation or ancillary payment or supply , if the compulsory third party scheme is of a kind specified in the regulations.

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