Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p25
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 25/58)
Character Range: 701434–704068

the same *GST religious group;
 (c) you are the *joint venture operator for a *GST joint venture, and the other entity is a *participant in the GST joint venture.
 (4) However:
 (a) paragraph (3)(a) does not apply if you and the payer are *members of the same *GST group when the payment referred to in paragraph (1)(a) is made; and
 (b) paragraph (3)(b) does not apply if you and the payer are members of the same *GST religious group when that payment is made.

134‑15  Attribution of decreasing adjustments
 (1) If:
 (a) you have a *decreasing adjustment under section 134‑5; and
 (b) you do not hold a *third party adjustment note for the adjustment when you give to the Commissioner a *GST return for the tax period to which the adjustment (or any part of the adjustment) would otherwise be attributable;
then:
 (c) the adjustment (including any part of the adjustment) is not attributable to that tax period; and
 (d) the adjustment (or part) is attributable to the first tax period for which you give to the Commissioner a GST return at a time when you hold that third party adjustment note.
However, this subsection does not apply in circumstances of a kind determined by the Commissioner, by legislative instrument, to be circumstances in which the requirement for an adjustment note does not apply.
Note: For the giving of GST returns to the Commissioner, see Division 31.
 (2) This section does not apply to a *decreasing adjustment of an amount that does not exceed the amount provided for under subsection 29‑80(2).
 (3) This section has effect despite section 29‑20 (which is about attributing adjustments).

134‑20  Third party adjustment notes
 (1) A third party adjustment note for a *decreasing adjustment that you have under section 134‑5 is a document:
 (a) that is created by you; and
 (b) a copy of which is given, in the circumstances set out in subsection (2), to the entity that received the payment that gave rise to the adjustment; and
 (c) that sets out your *ABN; and
 (d) that contains such other information as the Commissioner determines in writing; and
 (e) that is in the *approved form.
However, the Commissioner may treat as a third party adjustment note a particular document that is not a third party adjustment note.
 (2) You must give the copy of the document to the entity that received the payment:
 (a) within 28 days after the entity requests you to give the copy; or
 (b) if you become aware of the *adjustment before the copy is requested—within 28 days, or such other number of days as the Commissioner determines under subsection (4) or (6), after becoming aware of the adjustment.
 (3)