A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
In this Subdivision:
family
, in relation to a person, has the meaning given by section
272-95 of Schedule 2F
to the
Income Tax Assessment Act 1936
, as if the person were the test individual mentioned in that section.
fixed trust
has the meaning given by section 995-1 of the
Income Tax Assessment Act 1997
.
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GST group
includes a proposed GST group.
(a) in relation to a partner in a partnership:
(i) for a partner that is not an individual - the partner; and
(ii) for a partner that is an individual - the partner or a family member of the partner; and
(b) in relation to a shareholder in a company:
(i) for a shareholder that is not an individual - the shareholder; and
(ii) for a shareholder that is an individual - the shareholder or a family member of the shareholder.
shareholder
, of a company that is an unincorporated association, means a member of the association.
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