Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 3 Agency provisions
A New Tax System (Goods and Services Tax) Act 1999
3 Subsection 153-15(2) (note)
Repeal the note, substitute:
Note: If Subdivision 153-B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153-50(1)(d).
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