Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 1 Time limit on entitlements to input tax credits and fuel tax credits
Part 1 Amendments relating to input tax credits
A New Tax System (Goods and Services Tax) Act 1999
4 Section 19-99 (after table item 2)
Insert:
2A |
Providing additional consideration under gross-up clauses |
Division 133 |