Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)
Schedule 1 GST and representatives of incapacitated entities
Part 3 Amendments commencing on Royal Assent
A New Tax System (Goods and Services Tax) Act 1999
38 Subsection 162-85(4)
Repeal the subsection, substitute:
(4) However, this section does not affect the application of:
(a) section 27-39; or
(b) if a *GST instalment payer for any reason ceases to exist - section 27-40.
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