A New Tax System (Goods and Services Tax) Amendment Regulations 2003 (No. 1) (37 of 2003)

Schedule 1   Amendments

[2]   Regulation 48-10.01, after definition of GST group

insert

representative means:

(a) in relation to a partner in a partnership:

(i) for a partner that is not an individual - the partner; and

(ii) for a partner that is an individual - the partner or a family member of the partner; and

(b) in relation to a shareholder in a company:

(i) for a shareholder that is not an individual - the shareholder; and

(ii) for a shareholder that is an individual - the shareholder or a family member of the shareholder.

shareholder , of a company that is an unincorporated association, means a member of the association.