Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (21 of 2010)

Schedule 1   Adjustments for third party payments

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

17   Subsection 153-20(1)

After "for the adjustment", insert ", or an obligation under subsection 134-20(2) to issue a *third party adjustment note for the adjustment".