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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  

90-5  Supplies not taxable - amalgamated company registered or required to be registered  


A supply made by an * amalgamating company to an * amalgamated company in the course of * amalgamation is not a * taxable supply if, immediately after the amalgamation, the amalgamated company is * registered or * required to be registered .


This section has effect despite section 9-5 (which is about what is a taxable supply).


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