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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 90 - Company amalgamations  

90-15  Acquisitions not creditable - amalgamated company registered or required to be registered  


An acquisition made by an *amalgamated company from an *amalgamating company in the course of *amalgamation is not a *creditable acquisition if, immediately after the amalgamation, the amalgamated company is *registered or *required to be registered.


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


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