A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.35 The value of loans
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.35
The value of loans To the extent that a supply is constituted by a loan of * money
or * digital currency, any repayment of the principal, and any obligation to
repay the principal, is to be disregarded in working out the value of the
supply.