A New Tax System (Goods and Services Tax) Act 1999
Note:Division 82 - Supplies in return for rights to develop land
The supply, by an *Australian government agency, of a right to develop land is not treated as *consideration for another supply if the other supply complies with requirements imposed by or under an *Australian law. (2)
It does not matter whether the other supply is made to the *Australian government agency. (3)
This section has effect despite section 9-15 (which is about consideration).
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