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A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination 2020
5. The requirements for making valuation5. The requirements for making valuations as determined by the Commissioner for the purposes of Division 75
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5. The requirements for making valuations as determined by the Commissioner for the purposes of Division 75
A valuation of the interest, unit or lease made in accordance with the requirements set out by the Commissioner in this determination is an approved valuation of that interest, unit or lease.
The Commissioner has determined the following requirements for making valuations for the purposes of Division 75.