A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

119   Section 195-1

Insert:

cease to be a member of a GST group means:

(a) your approval as a *member of a *GST group is revoked; or

(b) the approval of a GST group of which you are a member is revoked.