PDFWithout limiting section 31 of the Act and for the purpose of section 23 of the Act, a part of supply of goods and services shall be treated as reasonably capable of being supplied separately only where the part is not incidental to the supply.
Without limiting section 31 of the Act and for the purpose of section 23 of the Act, a part of supply of goods and services shall be treated as reasonably capable of being supplied separately only where the part is not incidental to the supply.