Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 1   GST groups and GST joint ventures

Part 1   Forming, changing and dissolving GST groups and GST joint ventures

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

38   Section 195-1 (paragraph (a) of the definition of member)

Repeal the paragraph, substitute:

(a) in relation to a *GST group - has the meaning given by section 48-7; or