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A New Tax System (Goods and Services Tax) Attribution Rules for Deferred Transfer Farm-out Arrangements Determination 2022
3Application
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3 Application
(1) This determination applies where a farmor and a farmee have entered into a deferred transfer farm-out arrangement:
(a) to which the A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject to Preconditions) Determination 2012 (F2012L00866) applied; or
(b) on or after the date of commencement of this determination.