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

Schedule 6   Other amendments

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

7   Subsection 48-5(2) (but not the note)

Repeal the subsection, substitute:

(2) If 2 or more entities would*satisfy the membership requirements of that*GST group, the application need not include all those entities.