Document ID: chunk:federal_register_of_legislation:C2008A00145:clause:1_2
Version: federal_register_of_legislation:C2008A00145
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 1724–3370

2  At the end of subsection 75‑5(3)
Add:
 ; or (e) it is a supply in relation to which all of the following apply:
 (i) you acquired the interest, unit or lease from an entity as, or as part of, a *supply of a going concern to you that was *GST‑free under Subdivision 38‑J;
 (ii) the entity was *registered or *required to be registered, at the time of the acquisition;
 (iii) the entity had acquired the entire interest, unit or lease through a taxable supply on which the GST was worked out without applying the margin scheme; or
 (f) it is a supply in relation to which all of the following apply:
 (i) you acquired the interest, unit or lease from an entity as, or as part of, a supply to you that was GST‑free under Subdivision 38‑O;
 (ii) the entity was registered or required to be registered, at the time of the acquisition;
 (iii) the entity had acquired the entire interest, unit or lease through a taxable supply on which the GST was worked out without applying the margin scheme; or
 (g) it is a supply in relation to which all of the following apply:
 (i) you acquired the interest, unit or lease from an entity who was your *associate, and who was registered or required to be registered, at the time of the acquisition;
 (ii) the acquisition from your associate was without *consideration;
 (iii) the supply by your associate was not a taxable supply;
 (iv) your associate made the supply in the course or furtherance of an *enterprise that your associate *carried on;
 (v) your associate had acquired the entire interest, unit or lease through a taxable supply on which the GST was worked out without applying the margin scheme.