Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018 (141 of 2018)
Schedule 2 Taxable payments reporting system
Taxation Administration Act 1953
1 Section 396-55 in Schedule 1 (table item 12)
Repeal the item, substitute:
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12 |
an entity that makes a *supply of a courier service or a road freight service and has an *ABN |
the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of a courier service or a road freight service, unless: (a) the entities are *members of the same *consolidated group or *MEC group; or (b) Division 12 requires that an amount be withheld from the payment of the consideration |
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13 |
an entity that makes a *supply of a security, investigation or surveillance service and has an *ABN |
the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of a security, investigation or surveillance service, unless: (a) the entities are *members of the same *consolidated group or *MEC group; or (b) Division 12 requires that an amount be withheld from the payment of the consideration |
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14 |
an entity that makes a *supply of an information technology service and has an *ABN |
the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of an information technology service, unless: (a) the entities are *members of the same *consolidated group or *MEC group; or (b) Division 12 requires that an amount be withheld from the payment of the consideration |