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

23   Section 195-1

Insert:

third party adjustment note means a document that complies with the requirements of section 134-20 and (if applicable) section 54-50.