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
7 Section 195-1 (at the end of the definition of member )
Add:
; or (c) in relation to a *consolidated group - has the meaning given by section 703-15 of the *ITAA 1997.
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