- Originating house
- House of Representatives
- Parliament no
- Amends the:
A New Tax System (Goods and Services Tax) Act 1999 and
Taxation Administration Act 1953 to ensure that goods and services tax adjustments are required in all situations when consideration is paid by an entity in the supply chain to a third party; and
A New Tax System (Goods and Services Tax) Act 1999 to confirm that the rules allowing attribution in the current period applies to all input tax credits.
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