A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
In this Subdivision:
, in relation to a person, has the meaning given by section 272-95 of Schedule 2F to the Income Tax Assessment Act 1936 , as if the person were the test individual mentioned in that section.
(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.
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