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

1   Paragraph 134-5(1)(b)

Repeal the paragraph, substitute:

(b) your supply of the thing to the other entity:

(i) was a *taxable supply; or

(ii) would have been a taxable supply but for a reason to which subsection (3) applies; and