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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.

Division 49 - GST religious groups    View history reference

Subdivision 49-B - Consequences of approval of GST religious groups    View history reference

49-35  Acquisitions between members of GST religious groups  

 View history reference

(1)  

An acquisition that a *member of a *GST religious group makes from another member of the same GST religious group is treated as if it were not a *creditable acquisition.

(2)  

This section has effect despite section 11-5 (which is about what are creditable acquisitions).


 



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