Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (72 of 2025)

Schedule 4   Minor and technical amendments

Part 2   Amendments commencing first day of next quarter

Division 3   Attribution rules

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

45   Subsection 93-10(4)

After "section 93-5", insert "or paragraph (1)(b) of this section".