A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.45 GST returns for representatives of incapacitated entities
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.45
GST returns for representatives of incapacitated entities(1) If an individual is appointed as a * representative of 2 or more * incapacitated entities, the individual may give to the Commissioner one * GST return for a tax period in respect of the entities if the entities are * members of the same * GST group.
(2) This section has effect despite section 31 - 5 (which
is about who must give GST returns).