Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 2   Refund collection system

A New Tax System (Goods and Services Tax) Act 1999

3   After paragraph 38-185(4)(e)

Insert:

; and (f) if the associate is covered by paragraph 168-5(1A)(c) - the supplier has a declaration by the associate stating that:

(i) a payment has not been sought under section 168-5 for the supply; and

(ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) - a payment has not been sought under section 25-5 of that Act for the supply.