Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 2 Refund collection system
A New Tax System (Goods and Services Tax) Act 1999
4 At the end of subsection 38-185(4)
Note: The associate will be covered by paragraph 168-5(1A)(c) if the associate is an individual who resides in an external Territory.