Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.30

    For the purposes only of this Division, the value of a supply that is not a * taxable supply is taken to be 11 / 10 of what would be the * value of the supply if it were a taxable supply.

For the basic rules on the value of taxable supplies, see Subdivision   9 - C.