243What is the purchase money?

243 What is the purchase money? (1) The purchase money for a sale is taken not to include an amount in respect of any GST payable on the supply to which the sale relates. (2) In calculating the purchase money for a sale, it is immaterial whether payment of the purchase money is made in full at the time of the sale or is to be made by instalments or is otherwise deferred. Part 2—Sale of sheep and goats