Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 1 Non-profit bodies
A New Tax System (Goods and Services Tax) Act 1999
8C Section 195-1 (definition of member)
Repeal the definition, substitute:
member means:
(a) in relation to a *GST group - an entity, a *non-profit sub-entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a); or
(b) in relation to a *GST religious group - an entity currently approved as one of the members of the group under section 49-5 or paragraph 49-70(1)(a).
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