Horticulture Marketing and Research and Development Services (Repeals and Consequential Provisions) Act 2000
19AOperation of GST Law
Start here
Get a plain-English read of 19A
Turn the raw legal text into a practical explanation grounded in Horticulture Marketing and Research and Development Services (Repeals and Consequential Provisions) Act 2000.
19A Operation of GST Law
(1) For the purposes of the GST Law, a transfer to a person or body under section 16 or 17 of this Act is taken to be consideration provided by the Commonwealth to that person or body for: (a) in the case of a transfer under section 16—entering into obligations under the deed of agreement by the industry services body; and (b) in the case of a transfer under section 17—entering into obligations under the deed of trust establishing the Dried Fruits Trust by the trustees of that Trust. (2) Expressions used in this section have the same meanings as they have in the A New Tax System (Goods and Services Tax) Act 1999.