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A New Tax System (Goods and Services Tax) Act 1999
72‑25 Supplies that would otherwise be G72‑25 Supplies that would otherwise be GST‑free, input taxed or financial supplies
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72‑25 Supplies that would otherwise be GST‑free, input taxed or financial supplies
The fact that a supply to or from your *associate is without *consideration does not stop the supply from being any of the following for the purposes of the *GST law: (a) a *GST‑free supply; (b) a supply that is *input taxed; (c) a *financial supply.