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A New Tax System (Goods and Services Tax) Act 1999
72‑15 Attributing the GST to tax periods72‑15 Attributing the GST to tax periods
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72‑15 Attributing the GST to tax periods
(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).