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
Taxation Administration Act 1953
47 Subsection 110-50(2) in Schedule 1 (after table item 49)
Insert:
49A |
cancelling the registration of a *representative of an *incapacitated entity |
subsection 58-25(1) |
49B |
deciding to direct a *representative of an *incapacitated entity to give to the Commissioner a *GST return |
paragraph 58-50(1)(b) |