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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  


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 79 - Compulsory third party schemes    View history reference

Subdivision 79-C - Other payments and supplies under compulsory third party schemes    View history reference

79-80  Payments of excess under compulsory third party schemes are not consideration for supplies  

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The making of any payment by an entity is not treated as * consideration for a supply, to the entity or any other entity, to the extent that the payment is the payment of an excess to an * operator of a * compulsory third party scheme .


This section has effect despite section 9-15 (which is about consideration).


This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
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