Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 6 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
39 Section 195-1 (at the end of the definition of representative )
Add:
; or (d) an administrator appointed to an entityunder Division 2 of Part 5.3A of the Corporations Law; or
(e) a person appointed, or authorised, under an*Australian law to manage the affairs of an entity because it is unable to pay all its debts as and when they become due and payable; or
(f) an administrator of a deed of company arrangement executed by the entity.
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