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
21 Section 195-1 (before table item 7 of the definition of decreasing adjustment )
Insert:
6B |
Section 134-5 |
Third party payments |