Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018 (121 of 2018)
Schedule 2 Third party reporting
Part 1 Amendments
Taxation Administration Act 1953
1 Section 396-55 in Schedule 1 (at the end of the table)
Add:
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11 |
an entity that makes a *supply of a cleaning 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 cleaning 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 |
|
12 |
an entity that makes a *supply of a courier 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, 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 |