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A New Tax System (Goods and Services Tax) Act 1999
90‑5 Supplies not taxable—amalgamated co90‑5 Supplies not taxable—amalgamated company registered or required to be registered
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90‑5 Supplies not taxable—amalgamated company registered or required to be registered
(1) A supply made by an *amalgamating company to an *amalgamated company in the course of *amalgamation is not a *taxable supply if, immediately after the amalgamation, the amalgamated company is *registered or *required to be registered. (2) This section has effect despite section 9‑5 (which is about what is a taxable supply).