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
41 Section 195-1 (at the end of the definition of GST return )
Add ", and includes a return given in accordance with section 58-50 of this Act".
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