Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.30

The value of non - taxable supplies

    For the purposes only of this Division, the value of a supply that is not a * taxable supply is taken to be 11 / 10 of what would be the * value of the supply if it were a taxable supply.

For the basic rules on the value of taxable supplies, see Subdivision   9 - C.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback