Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (21 of 2010)
Schedule 1 Adjustments for third party payments
A New Tax System (Goods and Services Tax) Act 1999
17 Subsection 153-20(1)
After "for the adjustment", insert ", or an obligation under subsection 134-20(2) to issue a *third party adjustment note for the adjustment".
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