Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)
Schedule 1 GST and representatives of incapacitated entities
Part 3 Amendments commencing on Royal Assent
A New Tax System (Goods and Services Tax) Act 1999
17 Section 27-99 (table item 1AA)
Repeal the item, substitute:
1AA |
GST groups |
Division 48 |
1AB |
Payment of GST by instalments |
Division 162 |