Amalgamation tax liability: inter-company supplies during pre-effect period count in turnover and attract GST liability. If an amalgamation or merger order has an effective date prior to the order date, inter-company supplies and receipts occurring from that effective date until the order date are to be included in each company's turnover and taxed accordingly; notwithstanding the merger order, the companies are treated as distinct for the purposes of this Act until the order date and their registrations are cancelled with effect from that date.