CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
82‑5 Supplies of rights to develop land 82‑5 Supplies of rights to develop land do not constitute consideration in certain cases
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82‑5 Supplies of rights to develop land do not constitute consideration in certain cases
(1) The supply, by an *Australian government agency, of a right to develop land is not treated as *consideration for another supply if the other supply complies with requirements imposed by or under an *Australian law. (2) It does not matter whether the other supply is made to the *Australian government agency. (3) This section has effect despite section 9‑15 (which is about consideration).