Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010 (91 of 2010)
Schedule 3 Adjustments for third party payments
A New Tax System (Goods and Services Tax) Act 1999
11 At the end of Division 134
Add:
134-30 Application of sections 48-55 and 49-50
(1) For the purposes of working out whether you have an adjustment under this Division, disregard sections 48-55 and 49-50.
(2) However, this section does not affect the application of sections 48-55 and 49-50 for the purposes of working out the amount of an adjustment under this Division.
Note: Sections 48-55 and 49-50 require GST groups and GST religious groups to be treated as single entities for the purposes of adjustments.
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