Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.45

             (1)  An * adjustment cannot arise under Division 129 in relation to an acquisition that a * member of a * GST religious group makes from another member of the same GST religious group.

             (2)  This section has effect despite section 129-5 (which is about when adjustments can arise under Division 129).