Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.10

             (1)  If a supply to your * associate without * consideration is a * taxable supply, its value is the * GST exclusive market value of the supply.

             (2)  This section has effect despite section 9- 75 (which is about the value of taxable supplies).