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15 Dec 09 Incapacitated entities and GST liability

Division 147 of the GST Act has been replaced by Division 58 which applies retrospectively from 1 July 2000. The amendment ensures that representatives of incapacitated entities are liable for GST consequences during the term of their appointment. The amending legislation received Royal Assent on 4 December 2009.

For the ATO adminstrative treatment following the amendments, go here


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