A New Tax System (Goods and Services Tax) Act 1999
110‑15 Supplies under operation of conso110‑15 Supplies under operation of consolidated group regime
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110‑15 Supplies under operation of consolidated group regime
(1) A supply is not a *taxable supply to the extent that it occurs because of the operation of these provisions: (a) Part 3‑90 of the *ITAA 1997; (b) Part 3‑90 of the Income Tax (Transitional Provisions) Act 1997. (2) Without limiting the scope of subsection (1), for the purposes of that subsection, the operation mentioned in that subsection includes an operation that results from: (a) a choice made under the provisions mentioned in that subsection; or (b) any other voluntary action provided for by those provisions. (3) This section has effect despite section 9‑5 (which is about what are taxable supplies).