Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)
Schedule 1 GST and representatives of incapacitated entities
Part 3 Amendments commencing on Royal Assent
A New Tax System (Goods and Services Tax) Act 1999
44 Section 195-1 (definition of required to be registered )
Omit "144-5 and 147-5", substitute "58-20 and 144-5".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
