Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 1   Non-profit bodies

A New Tax System (Goods and Services Tax) Act 1999

8C   Section 195-1 (definition of member)

Repeal the definition, substitute:

member means:

(a) in relation to a *GST group - an entity, a *non-profit sub-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); or

(b) in relation to a *GST religious group - an entity currently approved as one of the members of the group under section 49-5 or paragraph 49-70(1)(a).