Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 82.5

  (1)   The supply, by an * Australian government agency, of a right to develop land is not treated as * consideration for another supply if the other supply complies with requirements imposed by or under an * Australian law.

  (2)   It does not matter whether the other supply is made to the * Australian government agency.

  (3)   This section has effect despite section   9 - 15 (which is about consideration).