Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)

Schedule 1   GST and representatives of incapacitated entities

Part 4   Transitional provisions

52   Notices under section 147-15

If:

(a) before this Act received the Royal Assent, a representative who ceased to be a representative of an incapacitated entity notified the Commissioner of that cessation; and

(b) but for the enactment of this Schedule, the notice would have met the requirements of section 147-15 of the A New Tax System (Goods and Services Tax) Act 1999;

the notice has effect as a notice under section 58-30 of that Act as inserted by this Schedule.