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
45 Section 195-1 (definition of tax period )
Omit "57-35, 147-25 or 151-40", substitute "48-73, 57-35, 58-35 or 151-40".
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