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