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
6 Paragraph 134-10(1)(b)
Repeal the paragraph, substitute:
(b) your acquisition of the thing from the other entity:
(i) was a *creditable acquisition; or
(ii) would have been a creditable acquisition but for a reason to which subsection (3) applies; and