Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 1   GST groups and GST joint ventures

Part 1   Forming, changing and dissolving GST groups and GST joint ventures

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

40   Section 195-1 (definition of representative member)

Repeal the definition, substitute:

representative member , of a *GST group, is the *member of the group last nominated as mentioned in paragraph 48-5(1)(d) or 48-70(1)(c).