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

141   Section 195-1 (definition of member )

Repeal the definition, substitute:

member , in relation to a *GST group, means an entity or a *government related entity currently approved as one of the members of the group under section 48-5 or paragraph 48-70(1)(a).