Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Lawyers: our picks

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A New Tax System (Goods and Services Tax) Act 1999

90‑1 What this Division is about90‑1 What this Division is about

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Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.

This Division ensures proper account is taken of liabilities and entitlements under the GST system when companies amalgamate.

Previous sectionDivision 90Company amalgamations

Next section90‑5 Supplies not taxable—amalgamated co90‑5 Supplies not taxable—amalgamated company registered or required to be registered

Section 90‑1 What this Division is about - A New Tax System (Goods and Services Tax) Act 1999 - 90‑1 What this Division is about | Zoe