Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:2_19
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 2 cl 19
Character Range: 41802–42512

19  At the end of subsection 38‑190(3)
Add:
 ; and (c) for a supply other than an *input taxed supply—none of the following applies:
 (i) the other entity would be an *Australian‑based business recipient of the supply, if the supply had been made to it;
 (ii) the other entity is an individual who is provided with the supply as an employee or *officer of an entity that would be an Australian‑based business recipient of the supply, if the supply had been made to it; or
 (iii) the other entity is an individual who is provided with the supply as an employee or officer of the *recipient, and the recipient's acquisition of the thing is solely for a *creditable purpose and is not a *non‑deductible expense.