Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 1   Non-profit bodies

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

8E   Section 195-1 (definition of satisfies the membership requirements)

Repeal the definition, substitute:

satisfies the membership requirements :

(a) in relation to a *GST group - has the meaning given by section 48-10 or 149-25; or

(b) in relation to a *GST religious group - has the meaning given by section 49-10.