Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)
Schedule 5 Administrative provisions
Part 1 Administrative provisions
A New Tax System (Goods and Services Tax) Act 1999
2 At the end of subsection 48-40(1)
Add:
Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953).
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