Goods and Services Tax Act 1993 s 10A

s 10A Making of supply: bare trustees

10A. For the purposes of this Act, any supply made by a bare trustee relating to any goods, intellectual property rights or licence to use any intellectual property rights held by the bare trustee, is treated as a supply made by the persons or person for whose business the bare trustee holds the goods, rights or licence.[31/2014]

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