Taxation Laws Amendment Act (No. 3) 2002 (97 of 2002)
Schedule 1 Goods and services tax
Part 1 Supplies in return for rights to develop land
A New Tax System (Goods and Services Tax) Act 1999
3 At the end of subsection 81-5(1)
Add:
Note: Under Division 82, the payment might not be treated as consideration for a supply if it is in return for an Australian government agency supplying a right to develop land.
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