Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 6 Goods and services tax: interaction with consolidation regime
A New Tax System (Goods and Services Tax) Act 1999
4 Section 195-1
Insert:
group liability of a *head company of a *consolidated group or a *MEC group has the meaning given by paragraph 721-10(1)(a) of the *ITAA 1997.
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