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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.

Division 75 - Sale of freehold interests etc.  

75-35  Approved valuations  

 View history reference

(1)  

The Commissioner may, by legislative instrument, determine in writing requirements for making valuations for the purposes of this Division.

(2)  

A valuation made in accordance with those requirements is an approved valuation.


 



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