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).