Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 4 New residential premises
Part 1 Amendments
A New Tax System (Goods and Services Tax) Act 1999
7 Subsection 40-75(2A)
Omit “premises is disregarded as a sale”, substitute “*residential premises is disregarded as a sale or supply”.
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