A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.15 Attributing the GST to tax periods
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.15
Attributing the GST to tax periods(1) The tax period to which the GST on a * taxable supply to your * associate without * consideration is attributable is the tax period in which the supply first becomes a supply that is * connected with the indirect tax zone.
(2) This section has effect despite section 29 - 5 (which
is about attributing GST on taxable supplies).