Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2015 (NO. 49 OF 2015) - SECT 33

substitute

    (3)     Subsection (2) does not apply—

        (a)     to a contract if the services supplied under the contract include services that are not mentioned in that subsection; or

        (b)     if the commissioner decides that the contract under which the services are supplied was entered into with an intention of, directly or indirectly, avoiding or evading payment of tax by anyone.

Part 7     Rates Act 2004