Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 6 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
7 Subsection 48-5(2) (but not the note)
Repeal the subsection, substitute:
(2) If 2 or more entities would*satisfy the membership requirements of that*GST group, the application need not include all those entities.
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