Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (91 of 2010)

Schedule 3   Adjustments for third party payments

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

11   At the end of Division 134

Add:

134-30 Application of sections 48-55 and 49-50

(1) For the purposes of working out whether you have an adjustment under this Division, disregard sections 48-55 and 49-50.

(2) However, this section does not affect the application of sections 48-55 and 49-50 for the purposes of working out the amount of an adjustment under this Division.

Note: Sections 48-55 and 49-50 require GST groups and GST religious groups to be treated as single entities for the purposes of adjustments.