Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:9_1
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 9 cl 1
Character Range: 147566–148190

1  After subsection 38‑190(2)
Insert:

 (2A) A supply covered by any of items 2 to 4 in the table in subsection (1) is not *GST‑free if the acquisition of the supply relates (whether directly or indirectly, or wholly or partly) to the making of a supply of *real property situated in Australia that would be, wholly or partly, *input taxed under Subdivision 40‑B or 40‑C.

Note: Subdivision 40‑B deals with the supply of premises (including a berth at a marina) by way of lease, hire or licence. Subdivision 40‑C deals with the sale of residential premises and the supply of residential premises by way of long‑term lease.