A New Tax System (Goods and Services Tax) Act 1999
Note:Division 86 - Valuable metals
Div 86 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.
If section 86-5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply:
(a) is payable by the *representative member; and
(b) is not payable by the member (unless the member is the representative member). (2)
This section has effect despite sections 48-40 , 51-30 and 86-5 (which are about who is liable for GST).
S 86-15 inserted by No 76 of 2017, s 3 and Sch 1 item 6, applicable in relation to supplies of goods made on or after 1 April 2017.
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