Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.40

             (1)  An * adjustment event cannot arise in relation to:

                     (a)  a supply that a * member of a * GST religious group makes to another member of the same GST religious group; or

                     (b)  an acquisition that a member of a GST religious group makes from another member of the same GST religious group.

             (2)  This section has effect despite section 19-10 (which is about what are adjustment events).