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

45   Section 195-1 (definition of tax period )

Omit "57-35, 147-25 or 151-40", substitute "48-73, 57-35, 58-35 or 151-40".