Liability on amalgamation: retrospective intercompany supplies count in turnover and attract GST; company registrations cancelled from order date.

Liability arises where companies amalgamated with an operative date earlier than the order: intercompany supplies from the operative date until the order date are included in each company's turnover and are taxable accordingly, while the companies remain distinct for Act purposes up to the order date and their registration certificates are cancelled with effect from that date.

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