A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 58 - Representatives of incapacitated entities
This Division does not apply in relation to a * representative of an entity to the extent that paragraph 105-5(1)(a) will apply to a supply by the representative of the entity ' s property.
For example, if the representative:
the representative need not register under section 58-20 if it will supply that property in or towards the satisfaction of a debt owed to it by the entity.
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