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

42   Section 195-1 (after paragraph (c) of the definition of representative )


(ca) a controller (within the meaning of section 9 of the Corporations Act 2001); or