Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 79.40

  (1)   The * value of a * taxable supply for which the * consideration includes an amount of * CTP premium is worked out as if the * price of the supply were reduced by the amount of any stamp duty payable under a * State law or * Territory law in respect of the supply.

  (2)   This section has effect despite section   9 - 75 (which is about the value of taxable supplies).