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

8   Paragraph 134-10(2)(b)

After "entitled", insert ", or would (but for a reason to which subsection (3) applies) have been entitled,".