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14 Oct 10 PS LA 2004/2 (GA) (GST grouping rules to representatives of incapacitated entities) withdrawn

On 13 October 2010, the ATO withdrew Practice Statement PS LA 2004/2 (GA) (Application of GST grouping rules to representatives of incapacitated entities) with effect from 11 October 2010. The withdrawal notice states that legislative changes to the grouping provisions have resulted in the same outcome that this Practice Statement was designed to achieve and it is accordingly no longer required.

 


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