Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 2   Refund collection system

A New Tax System (Goods and Services Tax) Act 1999

2   At the end of subsection 38-185(3)

Add:

Note: The entity will be covered by paragraph 168-5(1A)(c) if the entity is an individual who resides in an external Territory.