Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)

Schedule 1   GST and representatives of incapacitated entities

Part 3   Amendments commencing on Royal Assent

A New Tax System (Goods and Services Tax) Act 1999

17   Section 27-99 (table item 1AA)

Repeal the item, substitute:


GST groups

Division 48


Payment of GST by instalments

Division 162