A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 1) (37 of 2003)
Schedule 1 Amendments
[12] Subregulation 48-10.03 (5)
substitute
(5) For a partnership that is a member of the GST group, each representative of a partner in the partnership is also a permitted beneficiary if the beneficiaries of the trust include at least 2 beneficiaries who are representatives of different partners.
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