Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 6 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
11 At the end of section 48-10
Add:
(3) A*company does not satisfy the membership requirements of a*GST group, or a proposed GST group, if:
(a) one or more other members of the GST group or proposed GST group are not companies; and
(b) none of the members of the GST group or proposed GST group that are companies satisfy section 48-15.
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