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

27   Subsection 129-20(1) (note)

Before "Section 27-40", insert "Section 27-39 deals with an incapacitated entity's tax periods."