A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
4 At the end of section 9-10
Add:
(4) However, a supply does not include a supply of *money unless the money is provided as *consideration for a supply that is a supply of money.
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