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Division 147 of the GST Act has been replaced by Division 58 which applies retrospectively from 1 July 2000.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