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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 80 - Settlement sharing arrangements    View history reference

Subdivision 80-A - Insurance policy settlement sharing arrangements    View history reference

80-15  Effect of contributing operator ' s payment  

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A * contributing operator ' s payment is not treated as * consideration for a supply by the * managing operator , or for an acquisition by the * contributing operator .


This section has effect despite section 9-15 (which is about consideration) and section 11-5 (which is about what is a creditable acquisition).


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