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

38   Subsection 162-85(4)

Repeal the subsection, substitute:

(4) However, this section does not affect the application of:

(a) section 27-39; or

(b) if a *GST instalment payer for any reason ceases to exist - section 27-40.