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of <h1>Amend s.16(2) expanding deemed receipt rule for goods and services received on direction; update reference to s.41 or s.43A</h1> Subsection (2) of section 16 is amended to expand the deemed receipt rule: a registered person is treated as having received goods when the supplier delivers them to a recipient or any other person on the direction of that registered person, whether before or during movement, including by transfer of documents of title; and services supplied to any person on the direction of and on account of the registered person are likewise treated as received. Clause (c) is amended to refer to 'section 41 or section 43A' instead of only 'section 41.'
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