A New Tax System (Goods and Services Tax) Act 1999
Note:Division 72 - Associates
For transitional provisions relating to a supply or acquisition that an incapacitated entity makes to or from an associate of the incapacitated entity, see note under Div 58 heading.
Subdiv 72-D inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.
This Division applies to a * government entity that is:
(a) a Department of State of a State or Territory; or
(b) an organisation, established by a State or Territory, of a kind referred to in paragraph (e) of the definition of government entity in section 41 of the A New Tax System (Australian Business Number) Act 1999 ;
as if the government entity were an * associate of:
(c) that State or Territory; and
(d) every other Department of State of that State or Territory, or organisation, established by that State or Territory, of a kind referred to in paragraph (e) of that definition; and
(e) any other associate of that State or Territory.
S 72-100(1) amended by No 75 of 2012, s 3 and Sch 2 item 6, by renumbering from s 72-100, applicable, and taken to have applied, from 1 July 2012.
S 72-100 inserted by No 92 of 2000, s 3 and Sch 11 item 11, effective 1 July 2000.
However, this Division does not apply to a supply or acquisition if a payment for the supply or acquisition is covered by subsection 9-17(3) or (4) .
S 72-100(2) inserted by No 75 of 2012, s 3 and Sch 2 item 7, applicable, and taken to have applied, from 1 July 2012.
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