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)".
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