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Tax Laws Amendment (2009 Measures No. 5) Bill 2009: GST and representatives of incapacitated entities

Published on 10 Aug 09 by THE TAX INSTITUTE

The Taxation Institute has set out below a number of comments and observations. Please note that all legislative references are to the Exposure Draft or A New Tax System (Goods and Services Tax) Act 1999 (GST Act) as applicable unless specifically stated.

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