Document ID: chunk:federal_register_of_legislation:C2010A00136:clause:1_2
Version: federal_register_of_legislation:C2010A00136
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 7520–8152

2  After subsection 134‑10(1)
Insert:
 (1A) However, subsection (1) does not apply unless the supply of the thing by the payer:
 (a) was a *taxable supply; or
 (b) would have been a taxable supply but for any of the following:
 (i) the payer and the entity that acquired the thing from the payer being *members of the same *GST group;
 (ii) the payer and the entity that acquired the thing from the payer being members of the same *GST religious group;
 (iii) the payer being the *joint venture operator for a *GST joint venture, and the entity that acquired the thing from the payer being a *participant in the GST joint venture.