Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_12
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 12
Character Range: 1809574–1810496

12                                                              an entity that makes a *supply of a courier service or a road freight service and has an *ABN                        the provision of consideration (within the meaning of the *GST Act) by the entity to another entity wholly or partly for the *supply by the other entity of a courier service or a road freight service, unless:
                                                                                                                                                                                     (a) the entities are *members of the same *consolidated group or *MEC group; or
                                                                                                                                                                                     (b) Division 12 requires that an amount be withheld from the payment of the consideration