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

Div 153 heading substituted by No 20 of 2010, s 3 and Sch 3 item 1, applicable in relation to supplies and acquisitions made on or after 1 July 2010. The heading formerly read:

Division 153 - Agents and insurance brokers

Div 153 heading substituted by No 177 of 1999, s 3 and Sch 1 item 109, effective 1 July 2000. The heading formerly read:

Division 153 - Agents

S 153-1 amended by No 20 of 2010, s 3 and Sch 3 item 2, by substituting " acquisition made through, or facilitated by, an entity on your behalf " for " acquisition made through an agent " , applicable in relation to supplies and acquisitions made on or after 1 July 2010.

S 153-1 amended by No 92 of 2000, s 3 and Sch 4 item 4, by inserting " It also allows in some cases a supply or acquisition made through an agent to be treated as 2 separate supplies or acquisitions. " at the end, effective 1 July 2000.

S 153-1 amended by No 177 of 1999, s 3 and Sch 1 item 110, by inserting " , or when insurance is supplied through an insurance broker " , effective 1 July 2000.