Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 6   Goods and services tax: interaction with consolidation regime

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

7   Section 195-1 (at the end of the definition of member )

Add:

; or (c) in relation to a *consolidated group - has the meaning given by section 703-15 of the *ITAA 1997.