A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 7
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Transitional
Part 7-2
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Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999
The abolition of the liability of State and Territory government business enterprises to pay wholesale sales tax equivalency payments is a prescribed change.
Division 220
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Agreements spanning 1 July 2000
Subdivision 220-B
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Meaning of New Tax System changes
SECTION 220-5.11
220-5.11
Wholesale sales tax equivalency payments
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liability to pay abolished for certain government business enterprises
The abolition of the liability of State and Territory government business enterprises to pay wholesale sales tax equivalency payments is a prescribed change.