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 * non-profit sub-entity of an entity as if the non-profit sub-entity were an * associate of:
(a) that entity; and
(b) every other non-profit sub-entity of that entity; and
(c) any other associate of that entity.
S 72-92 inserted by No 156 of 2000, s 3 and Sch 6 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.
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