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

21   After subsection 48-70(1)

Insert:

(1A) The Commissioner must revoke the approval of one of the *members of a *GST group if:

(a) the member becomes an *incapacitated entity; and

(b) the *representative of the incapacitated entity applies to the Commissioner in the *approved form for the member's approval to be revoked.