Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 3 Agency provisions
A New Tax System (Goods and Services Tax) Act 1999
28 Paragraph 153-65(2)(b)
Omit "that the agent makes from third parties", substitute "from third parties that the intermediary makes or facilitates (including by providing consideration for such acquisitions)".