CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
A New Tax System (Goods and Services Tax) Act 1999
Start here
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
(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).