Section 186
Value of supply of goods and services
of Goods and Services Tax Act 2014
ActRepealedProvision 186 of 197
Section 186
Where a supply of goods or services is treated as having taken place on or after the effective date, the value of the supply shall be the amount determined under section 15, as is, in the opinion of the Director General, not reasonably attributable to any part of the goods supplied or services performed before the effective date.