Northern Territory Numbered Acts

REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2015 (NO 18 OF 2015) - SECT 15

(1)     Section 32(2)(c)(iii), at the end

insert

or

(2)     Section 32(2)(c)

omit

all words from "unless" to "person; or"

(3)     Section 32(2)(d)

omit, insert

    (d)     is supplied with services solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them.

(4)     After section 32(2)

insert

    (2A)     Subsection (2)(a), (b) or (d) does not apply to a contract if the services supplied under the contract include services that are not mentioned in that paragraph.

    (2B)     Subsection (2) does not apply if the Commissioner determines the contract under which the services are supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person.