Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 1   Adjustments for third party payments

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

1   After subsection 134-5(1)

Insert:

(1A) However, subsection (1) does not apply if:

(a) the supply of the thing to the payee is a *GST-free supply, or is not *connected with Australia; or

(b) the Commissioner is required to make a payment to the payee, under Division 168 (about the tourist refund scheme), related to the payee's acquisition of the thing;

and you know, or have reasonable grounds to suspect, that the supply of the thing to the payee is a GST-free supply or is not connected with Australia, or that the Commissioner is so required.