Defined GST Terms. Defined terms used in this clause 14 have the meaning ascribed to them in the GST Law.
Defined GST Terms. In this Clause 17, words and expressions which are not defined in this Agreement but which have a defined meaning in the GST Law have the same meaning as in the GST Law.
Defined GST Terms. Words and expressions used in this clause 23 have the meaning given to them in the GST Act.
Defined GST Terms. For the purpose of this clause 15:
(a) the terms "GST," "taxable supply," "tax invoice " and any other terms that are defined in the A New Tax System (Goods and Services Tax) Act 1999) have the meanings ascribed to them by that Act;
(b) any reference to GST payable by a party includes any GST payable by the representative member of any GST group of which that party is a member; and
(c) if the GST law treats part of a supply as a separate supply for the purpose of determining whether GST is payable on that part of the supply, or for the purpose of determining the tax period to which that part of the supply will be attributable, such part of the supply will be treated as a separate supply.
