Document ID: chunk:federal_register_of_legislation:C2010A00020:clause:2_1
Version: federal_register_of_legislation:C2010A00020
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 20238–20660

1  After paragraph 38‑185(3)(e)
Insert:
 ; and (f) if that entity is covered by paragraph 168‑5(1A)(c)—the supplier has a declaration by that entity stating that:
 (i) a payment has not been sought under section 168‑5 for the supply; and
 (ii) if the goods are wine (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999)—a payment has not been sought under section 25‑5 of that Act for the supply.