Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (21 of 2010)
Schedule 1 Adjustments for third party payments
A New Tax System (Goods and Services Tax) Act 1999
12 At the end of subsections 131-55(3) and (4) (before the notes)
Add:
; or (c) an adjustment for the acquisition under Division 134.