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

41   Section 195-1 (at the end of the definition of GST return )

Add ", and includes a return given in accordance with section 58-50 of this Act".