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

Schedule 1   GST and representatives of incapacitated entities

Part 1   Amendments commencing on 1 July 2000

A New Tax System (Goods and Services Tax) Act 1999

9   Section 147-20 (heading)

Repeal the heading, substitute:

147-20 Effect of representative failing to notify the Commissioner of certain adjustments

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