A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 1) (37 of 2003)
Schedule 1
Amendments
[10]
Paragraph 48-10.03 (3) (d)
subsitute
(d) a family member of an individual who is a member of the GST group;
(e) a trustee of a trust that is a member of the GST group.