Legislative developments – 2011 – Third party payment adjustments – further amendments


  • Tax Laws Amendment (2010 Measures No.4) Act 2010, No 136, schedule 1, amends Division 134 of the GST Act to ensure that the appropriate GST outcome is achieved in relation to third party payments where the taxable status of the supply alters as it moves through the supply chain or the payee obtains a refund under the tourist refund scheme
  • The amendments operated retrospectively from 1 July 2010

Links to documents


Media release

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