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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 126.30
Gambling supplies do not give rise to creditable acquisitions
(1) An acquisition of a thing is not a * creditable acquisition
if the supply of the thing acquired was a * gambling supply.
(2) This section has effect despite section 11 - 5 (which
is about what is a creditable acquisition).
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