Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (21 of 2010)

Schedule 1   Adjustments for third party payments

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

8   At the end of subsection 54-50(1)

Add:

; and (c) any *third party adjustment note for a decreasing adjustment under section 134-5 that relates to a taxable supply made through that GST branch.