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
8 Paragraph 134-10(2)(b)
After "entitled", insert ", or would (but for a reason to which subsection (3) applies) have been entitled,".