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

29   Before paragraph 138-10(1)(a)

Insert:

(aa) if you are an *incapacitated entity - your tax period under section 27-39; or