Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 1 GST groups and GST joint ventures
Part 1 Forming, changing and dissolving GST groups and GST joint ventures
A New Tax System (Goods and Services Tax) Act 1999
12 Subsection 48-50(1)
Omit "that a *member of a *GST group has", substitute "that an entity has and that is attributable to a tax period during which the entity is a *member of a *GST group".