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
42 Section 195-1 (after paragraph (c) of the definition of representative )
Insert:
(ca) a controller (within the meaning of section 9 of the Corporations Act 2001); or
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