Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.15

  (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).