Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 4   Agents

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

6   At the end of subsection 153-15(2)

Add:

Note: If Subdivision 153-B is to apply to the supply, only your agent can issue the tax invoice: see subsection 153-55(3).

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