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A New Tax System (Goods and Services Tax) Act 1999
90‑20 Liability after amalgamation for G90‑20 Liability after amalgamation for GST on amalgamating company’s supplies
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90‑20 Liability after amalgamation for GST on amalgamating company’s supplies
(1) An *amalgamated company must pay the GST payable on a *taxable supply if: (a) apart from the*amalgamation, the GST would have been payable by any of the *amalgamating companies; and (b) the GST was not attributable, before the amalgamation, to a tax period applying to the amalgamating company. (2) This section has effect despite section 9‑40 (which is about liability for GST).