Document ID: chunk:federal_register_of_legislation:C2025C00126:section:4:p6
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 4 (pt 6/42)
Character Range: 439456–442041

time of the acquisition.
 (8) Subsection (6) or (7) applies to an acquisition through a supply made by:
 (a) a *GST branch; or
 (b) a*non‑profit sub‑entity; or
 (c) a *government entity of a kind referred to in section 72‑95 or 72‑100;
as if Subdivision 72‑D affected the operation of that subsection in the same way that it affects the operation of Division 72.

75‑12  Working out margins to take into account failure to pay full consideration
  In working out the *margin for a *taxable supply of *real property you make (the later supply), if:
 (a) you had acquired the interest, unit or lease in question through a supply (the earlier supply); and
 (b) the *consideration for:
 (i) if your acquisition was not an acquisition from a *member of a *GST group of which you were also a member at the time of the acquisition—the earlier supply; or
 (ii) if your acquisition was such an acquisition—the last supply of the interest, unit or lease at a time when the supplier of that last supply was not, but the *recipient of that last supply was, a member of the GST group;
  had not been paid in full at the time of the later supply;
treat the amount of the consideration as having been reduced by the amount of unpaid consideration referred to in paragraph (b).
Note: If you subsequently pay more of the consideration for the earlier supply, you may have a decreasing adjustment: see section 75‑27.

75‑13  Working out margins to take into account supplies to associates
  In working out the *margin for a *taxable supply of *real property you make to an entity who is your *associate at the time of the supply, treat the *consideration for the supply (whether or not the supply was for consideration) as if it were the same as the *GST inclusive market value of the interest, unit or lease at the time of the supply.

75‑14  Consideration for acquisition of real property not to include cost of improvements etc.
 (1) To avoid doubt, in working out the *consideration for an acquisition for the purposes of applying the *margin scheme to a *taxable supply of *real property, disregard:
 (a) the cost or value of any other acquisitions that have been made by you, or any work that has been performed, in relation to the real property; and
 (b) the cost or value of any other acquisitions that are intended to be made by you, or any work that is intended to be performed, in relation to the real property after its acquisition;
including acquisitions or work connected with bringing into existence the interest, unit or lease supplied.
 (2) This section does not affect what constitutes