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A New Tax System (Goods and Services Tax) Act 1999
75‑13 Working out margins to take into a75‑13 Working out margins to take into account supplies to associates
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75‑13 Working out margins to take into account supplies to associates
In working out the *margin for a *taxable supply of *real property you make to an entity who is your *associate at the time of the supply, treat the *consideration for the supply (whether or not the supply was for consideration) as if it were the same as the *GST inclusive market value of the interest, unit or lease at the time of the supply.