A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 1) (37 of 2003)

Schedule 1   Amendments

[12]   Subregulation 48-10.03 (5)

substitute

(5) For a partnership that is a member of the GST group, each representative of a partner in the partnership is also a permitted beneficiary if the beneficiaries of the trust include at least 2 beneficiaries who are representatives of different partners.