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Legislation
ATO documents that consider TAA 1953 s 62(2)
3 documents
Goods and services tax: accounting on a cash basis
Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000
Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000