Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may determine in writing that:
(a) supplies of a specified kind to third parties that any entity (the intermediary ) makes or facilitates (including by issuing * invoices relating to, or receiving * consideration for, such supplies) on behalf of any other entity (the principal ); or
(b) acquisitions of a specified kind from third parties that any entity (the intermediary ) makes or facilitates (including by providing consideration for such acquisitions) on behalf of any other entity (the principal );
are taken to be supplies or acquisitions that are of a kind to which an arrangement of a kind referred to in section 153 - 50 applies, and that are made in accordance with that arrangement.
(2) The determination has effect accordingly, unless either the intermediary or the principal notifies the other in writing, or both notify each other in writing, that:
(a) any supplies to third parties that the intermediary makes or facilitates (including by issuing * invoices relating to, or receiving * consideration for, such supplies) on the principal's behalf are not supplies to which such an arrangement applies; and
(b) any acquisitions from third parties that the intermediary makes or facilitates (including by providing consideration for such acquisitions) on the principal's behalf are not acquisitions to which such an arrangement applies.