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A New Tax System (Goods and Services Tax) Act 1999
58‑20 Representatives are required to be58‑20 Representatives are required to be registered
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58‑20 Representatives are required to be registered
(1) A *representative of an *incapacitated entity is required to be registered in that capacity if the incapacitated entity is *registered or *required to be registered. (2) This section has effect despite section 23‑5 (which is about who is required to be registered).