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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