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).

  (3)   This section does not apply to a supply that is a * taxable supply because of section   84 - 5 (which is about offshore supplies).