Legislation

GST Act s 165-10(2) 188 GST benefit - subsections 165-10(1) and 165-10(3) 190 Counterfactual 191 No economic alternative 192 Timing benefits 193 Net amount 194 Causal nexus - paragraph 165-5(1)(a)

ATO documents that consider GST Act s 165-10(2) 188 GST benefit - subsections 165-10(1) and 165-10(3) 190 Counterfactual 191 No economic alternative 192 Timing benefits 193 Net amount 194 Causal nexus - paragraph 165-5(1)(a)