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

27   Paragraph 153-65(2)(a)

Omit "that the agent makes to third parties", substitute "to third parties that the intermediary makes or facilitates (including by issuing *invoices relating to, or receiving *consideration for, such supplies)".