Schedule 2—Third party reporting Taxation Administration Act 1953 1 Section 39655 in Schedule 1 (after table item 10) Insert: 11 an entity that the provision of consideration (within the meaning cleaning of the Act) to the entity wholly or partly for *supplies *GST services the by the entity of a cleaning service, *supply unless: (a) the entity and the provider of the consideration are of the same group *members *consolidated or group; or *MEC (b) Division 12 requires that an amount be withheld from the payment of the consideration 12 an entity that the provision of consideration (within the meaning courier of the Act) to the entity wholly or partly for *supplies *GST services the by the entity of a courier service, *supply unless: (a) the entity and the provider of the consideration are of the same group *members *consolidated or group; or *MEC (b) Division 12 requires that an amount be withheld from the payment of the consideration 2 Application (1) In this item: means section 39655 in Schedule 1 to the amended provision Taxation as amended by item 1 of this Schedule. Administration Act 1953, means either item 11 or 12 of the table in the amended inserted item provision. (2) An inserted item does not apply in relation to a transaction if: (a) both of the following apply:
Schedule 2—Third party reporting Taxation Administration Act 1953 1 Section 39655 in Schedule 1 (after table item 10) Insert: 11 an entity that *supplies cleaning services the provision of consideration (within the meaning of the *GST Act) to the entity wholly or partly for the *supply by the entity of a cleaning service, unless: (a) the entity and the provider of the consideration 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 12 an entity that *supplies courier services the provision of consideration (within the meaning of the *GST Act) to the entity wholly or partly for the *supply by the entity of a courier service, unless: (a) the entity and the provider of the consideration 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 2 Application (1) In this item: amended provision means section 39655 in Schedule 1 to the Taxation Administration Act 1953, as amended by item 1 of this Schedule. inserted item means either item 11 or 12 of the table in the amended provision. (2) An inserted item does not apply in relation to a transaction if: (a) both of the following apply:
T228911-BlackEcon_ExposureDraft.docx