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
39 Section 162-90 (heading)
Repeal the heading, substitute:
162-90 The effect of incapacitation or cessation
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