Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 2 Refund collection system
A New Tax System (Goods and Services Tax) Act 1999
1 After paragraph 38-185(3)(e)
Insert:
; and (f) if that entity is covered by paragraph 168-5(1A)(c) - the supplier has a declaration by that entity stating that:
(i) a payment has not been sought under section 168-5 for the supply; and
(ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) - a payment has not been sought under section 25-5 of that Act for the supply.
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