Legislative developments – 2010 – Third party payments adjustments – Division 134


  • Tax Laws Amendment (2010 GST Administrative Measures No.1) Act 2010, No. 21 received royal assent on 24 March 2010.  Schedule 1 introduces Division 134 into the GST Act, which ensures that the appropriate amount of GST is collected and the appropriate amount of credits are claims in situations where there are payments between parties in a supply chain that indirectly alter the price paid or received by the parties for the things supplied
  • The new laws became operational on 1 July 2010

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