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.
If: (a) the entity that is the *managing operator of the *hybrid settlement sharing arrangement is a party to that arrangement because it is also the managing operator of a *nominal defendant settlement sharing arrangement; and (b) the entity makes a payment or supply that, as a result of section 80‑85, is a *managing operator’s payment or supply under the hybrid settlement sharing arrangement; then: (c) Subdivision 80‑A does not have any other effect in relation to the payment or supply in accordance with section 80‑85; but (d) Subdivision 80‑B (other than section 80‑45) applies in relation to the payment or supply as if it were a managing operator’s payment or supply under the nominal defendant settlement sharing arrangement and the entity were not party to the hybrid settlement sharing arrangement.