A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.20 Representatives are required to be registered

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.20

  (1)   A * representative of an * incapacitated entity is required to be registered in that capacity if the incapacitated entity is * registered or * required to be registered.

  (2)   This section has effect despite section   23 - 5 (which is about who is required to be registered).