Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (21 of 2010)

Schedule 1   Adjustments for third party payments

Taxation Administration Act 1953

25   Paragraph 8J(10)(aa)

Repeal the paragraph, substitute:

(aa) made in:

(i) a tax invoice (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); or

(ii) an adjustment note (within the meaning of that Act); or

(iii) a third party adjustment note (within the meaning of that Act);

given to the person; or

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