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

37   Subsection 162-30(1)

After "at the end of your", insert "tax period under subsection 27-39(1), at the end of your".