Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 11 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
12 After section 188-30
188-32 The value of gambling supplies
For the purposes only of this Division, the value of all the *gambling supplies that an entity makes during a particular period is taken to be an amount equal to 11 times:
(a) the entity's *global GST amount for that period; or
(b) if that period is not a tax period - what would have been the entity's global GST amount for the period if that period had been a tax period.