Clause 5
Amendment of section 17
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 5 of 20
Clause 5
In section 17 of the principal Act —
(a)
in subsection (4A), delete “that makes a Seventh Schedule supply of goods to a customer also makes a supply of related services to the customer” and substitute “makes a supply of related services to a customer of a Seventh Schedule supply of goods in relation to that supply of goods”; and
(b)
in subsection (7), in the definition of “related services”, delete “provided by the supplier or underlying supplier of the goods” and substitute “supplied by any person (whether or not the supplier or underlying supplier of the goods)”.