Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 1   A New Tax System (Goods and Services Tax) Act 1999

1   Subparagraph 153-50(1)(d)(i)

Omit “agent’s”, substitute “intermediary’s”.

Note: This item amends a reference to “agent’s” that was not amended when Schedule 3 to the Tax Laws Amendment (2009 GST Administration Measures) Act 2010 replaced references to “agent” in section 153-50 of the A New Tax System (Goods and Services Tax) Act 1999 with references to “intermediary”.