A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 82.1 What this Division is about

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 82.1

GST does not apply to transactions for making supplies (commonly referred to as in kind developer contributions) in return for the supply by an Australian government agency of a right to develop land.