S 75-15 substituted by No 84 of 2013, s 3 and Sch 8 item 17, applicable in relation to taxable supplies made on or after the start of the first quarterly tax period starting on or after 28 June 2013. For this purpose, it does not matter whether quarterly tax periods are the tax periods that apply to you. S 75-15 formerly read:
75-15 Subdivided land
For the purposes of sections 75-10 to 75-14, if the freehold interest, *stratum unit or *long-term lease you supply relates only to part of land or premises that you acquired, the *consideration for your acquisition of that part is the corresponding proportion of the consideration for the land or premises that you acquired.
S 75-15 amended by No 78 of 2005, s 3 and Sch 6 item 17, by substituting "sections 75-10 to 75-14" for "section 75-10", applicable, and taken to have applied, in relation to supplies made on or after 17 March 2005.