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

44   Section 195-1 (definition of required to be registered )

Omit "144-5 and 147-5", substitute "58-20 and 144-5".