Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 6 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
18 After section 72-90
Insert:
72-92 Non-profit sub-entities
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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
