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Section 90‑15 Acquisitions not creditable—amalga - A New Tax System (Goods and Services Tax) Act 1999 - 90‑15 Acquisitions not creditable—amalgamated company registered or required to be registered | Zoe

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Home/Legislation/A New Tax System (Goods and Services Tax) Act 1999/90‑15 Acquisitions not creditable—amalga

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

90‑15 Acquisitions not creditable—amalga

90‑15 Acquisitions not creditable—amalgamated company registered or required to be registered

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90‑15 Acquisitions not creditable—amalgamated company registered or required to be registered

(1) An acquisition made by an *amalgamated company from an *amalgamating company in the course of *amalgamation is not a *creditable acquisition if, immediately after the amalgamation, the amalgamated company is *registered or *required to be registered. (2) This section has effect despite section 11‑5 (which is about what is a creditable acquisition).

Previous section90‑10 Value of taxable supplies—amalgama90‑10 Value of taxable supplies—amalgamated company not registered or required to be registered

Next section90‑20 Liability after amalgamation for G90‑20 Liability after amalgamation for GST on amalgamating company’s supplies