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)