A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 2   Indirect tax transition

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

7   At the end of section 14


(6) If this section has an effect in relation to a supply, it has a corresponding effect in relation to the acquisition to which the supply relates.