Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 6   Other amendments

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

18   After section 72-90

Insert:

72-92 Non-profit sub-entities

This Division applies to a*non-profit sub-entity of an entity as if the non-profit sub-entity were an*associate of:

(a) that entity; and

(b) every other non-profit sub-entity of that entity; and

(c) any other associate of that entity.